SCA/7026/2026

NEUTRAL CITATION C/SCA/7026/2026 JUDGMENT DATED: 08/05/2026 2026:GUJHC:32022-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7026 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= SAGAR MUKESH SHETH Versus INCOME TAX OFFICER , WARD 2(1)(2) , RAJKOT & ANR. ============================================= Appearance: MR S.N. SOPARKAR, SENIOR ADVOCATE WITH MR MANYA ANJARIA, AND MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1,2 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Date : 08/05/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr.Maunil Yajnik, waives service of notice of rule for respondents. 2. The present writ petition has been filed challenging the notice issued under Section 148 of the Income Tax Act, 1961 (for short, “the Act”) dated 27.03.