CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH. Original Application No.370/2022 with M.A. Nos.68/2023 and MA No. 19/2024

Ahmedabad, this the 10 day of February, 2026 CORAM : Hon’ble Shri Jayesh V. Bhairavia, Member (J) Hon’ble Dr. Hukum Singh Meena, Member (A)

‘3. fahesh Kumar Babulal Patel, IRS (Civil Code No.09595) aged 56 years, S/o Sh. Babulal D.Patel presently serving as Deputy Commissioner of Income Tax, Valsad Circle, Valsad, presently residing at House No.23/B, Shailesh Park, Chhatra Road, Navsari — 396 445(Gujarat) Ahmedabad seeeee Applicant (By Advocate: Mr. M.S.Rao) Versus

1. Union of India notice to be served through its Secretary, Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi — 110 001.

2. Central Board of Direct Taxes to be represented through its Chairman CBDT, North Block, New Delhi — 110 001.

3. Sh. Anil Kumar Mishra, IRS Pr. CIT-3, Ahmedabad & the designated Inquiring Authority, Office of the Pr. CIT-3, C-410, Pratyaksha-Kar Bhawan, Ambawadi, Ahmedabad — 380 015.

4. The Principal Chief Commissioner of Income Tax, Gujarat Circle, office of Pr, CCIT, Gujarat, Room No,206, 2" Floor, Aaya