SCA/6520/2024

NEUTRAL CITATION C/SCA/6520/2024 JUDGMENT DATED: 04/05/2026 2026:GUJHC:30324-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6520 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Sd/- ========================================================== Approved for Reporting Yes No ✓ ========================================================== VISHWA KHANIJ INDUSTRIES PRIVATE LIMITED Versus THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA & ORS. ========================================================== Appearance: MR. TUSHAR HEMANI, SR. ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 2 MR RUTVIJ R PATEL(10615) for the Respondent(s) No. 1,3,4 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Date : 04/05/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The present writ petition has been filed seeking following relief:- “7(a) quash and set aside the impugned Assessment Order dated 22.03.2024 as well as