IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1125 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/-

and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/-

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Approved for Reporting Yes No 

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MUKTABEN JADAVJIBHAI PATEL Versus INCOME TAX OFFICE-WARD 5,MEHSANA =============================================

Appearance:

MR DARSHAN B GANDHI(9771) for the Petitioner(s) No. 1 MR JIMI S PATEL(10578) for the Petitioner(s) No. 1 MR AADITYA D BHATT(8580) for the Respondent(s) No. 1 =============================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 30/03/2026

ORAL JUDGMENT

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

1. RULE. Learned Senior Standing Counsel Mr.Aaditya D. Bhatt, waives service of notice of Rule on behalf of the respondent–Department.

2. Learned Senior Standing Counsel Mr. Bhatt, has tendered a copy of the affidavit-in-reply. The same is ordered to be taken on record.

3. At the outset, learned advocate Mr. Darshan B. Gandhi, appearing for the petitioner has submitted that the issue raised in