SCA/4314/2026

NEUTRAL CITATION C/SCA/4314/2026 CAV JUDGMENT DATED: 01/05/2026 2026:GUJHC:29206-DB Reserved On : 27/04/2026 Pronounced On : 01/05/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4314 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 4316 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ============================================================== DILIP PATEL Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL),AHMEDABAD =============================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 =============================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI COMMON CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The petitioner, by way of present petitions under Article 226 of the Constitution of India, challenges the notices dated 28.02.2026 issued by the respondent under Section 263 of the Income Tax Ac