SCA/6752/2026

NEUTRAL CITATION C/SCA/6752/2026 JUDGMENT DATED: 07/05/2026 2026:GUJHC:31760-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6752 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT ========================================================== Approved for Reporting Yes No √ ========================================================== SWASTIK CERACON LIMITED & ANR. Versus OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1) (1), AHMEDABAD & ANR. ========================================================== Appearance: MR YUVRAJ G THAKORE(7785) for the Petitioner(s) No. 1,2 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Date : 07/05/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Advocate Mr. Yuvraj G. Thakore for the petitioners and learned Senior Standing Counsel Ms. Maithili D Mehta for the Respondents. 2. With the consent of the learned advocates for the respective parties, the matter is taken up for hearing