IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 19297 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 19304 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 19322 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 19333 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 19336 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 19345 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 19356 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 966 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 967 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 968 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 999 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 1000 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 1003 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 1006 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 3360 of 2024 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No √

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DEVANG HIRALAL VAGHASIA Versus THE INCOME TAX OFFICER, WARD 1(3)(1), SURAT & ANR.

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Appearance:

HIREN J TRIVEDI(8808) for the Petitioner(s) No. 1 KARAN G SANGHANI, SENIOR STANDING COUNSEL WITH MR. VARUN PATEL, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 NOTICE SERVED for the Respondent(s) No. 2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/02/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1 RULE returnable forthwith. Learned Senior Standing Counsels waives service of notice of rule on behalf of the respondent. Since common issue is involved in all the present writ petitions, the same were heard and analogusly decided by this common judgement. Special Civil Application No.19297 of 2023 is taken as a lead matter. Facts are borrowed from the said writ petition.

2 The petitioners are aggrieved by the notice issued under Section 153C of the Income-tax Act, 1961 (for short “the Act”) dated 12.03.2023 (of Special Civil Application No. 19297 of 2023). All the notices issued under Section 153C of the Act emanates from the search undertaken on one Shree Kuberji Group of Surat on 06.02.2020 and seizure action undertaken under Section 132 of the Act.

2.1 During the course of the search, certain incriminating materials/documents were seized relating to the present petitioners. On the basis of such seized materials, the Assessing Officer initiated proceedings against the petitioner under Section 153C of the Act. Notice under Section 143(2) read with Section 142(1) of the Act for the Assessment Year 2020-21 was issued on 03.08.2023 along with a satisfaction note which was received through on-line portal.

2.2 The perusal of the satisfaction note reveals that it pertains to an information / material related to land situated at Block No.218, Antroli, admeasuring 15.95 vigha. It also mentions that total investment in the land works out to be Rs.39,87,50,000/- i.e. Rs.2.50 crores per vigha. It was recorded that 7% share of Block No.218, Antroli, Palsana, Surat, immovable property belongs to the searched person i.e. Sunny and his father. Accordingly, on the information derived from the incriminating material found from search person, the material was sent to the Jurisdictional Assessing Officer of the present petitioners and on receipt of such incriminating material, the Jurisdictional Assessing Officer of the petitioner upon verification from the Government Website AnyROR, further opined that the said land at Block No. 218, Antroli, has been divided further into two parts, one is Block No.218A admeasuring 25723 Sq.mtrs (10.82 vigha) and second one Block No.218B admeasuring 9485 Sq.mtrs (3.99 vigha). The total area of both the lands comes to 14.81 vigha and upon the basis of the chit found from searched persons, the rate of each vigha was tak