IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15345 of 2024 ==========================================================

NIKHIL JAIN S/O SUSHEEL CHAND JAIN Versus INCOME TAX OFFICER , WARD 2(3)(6), SURAT ==========================================================

Appearance:

MR DHRUV R THAKKAR(11280) for the Petitioner(s) No. 1 RAHUL S SHAH(9701) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 25/11/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Dhruv Thakkar for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.

2. RULE returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of Rule on behalf of the respondent.

3. This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 (For short “the Act”) dated 27.07.2022 on the ground that the notice would be invalid and time barred. The petition