##PAGE1##

NEUTRAL CITATION

C/SCA/1125/2026 JUDGMENT DATED: 30/03/2026

0.1258616575396958

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/-

=============================================

Approved for Reporting Yes No 

=============================================

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 afÏdavit-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 the present petition is squarely covered by the decision of this Court in the case of Deepak Chinubhai Shah Vs.

Page 1 of 6 Uploaded by MAHESH OMPRAKASH BHATI(HC01086) on Wed Apr 01 2026 Downloaded on : Sun Apr 05 06:26:10 IST 2026

NEUTRAL CITATION

C/SCA/1125/2026 JUDGMENT DATED: 30/03/2026

0.1258616575396958

Deputy Commissioner of Income Tax, (2026) 183 taxmann.com 90 (Gujarat) (Special Civil Application Nos. 13298 of 2025 and

15390 of 2025, dated 13.01.2026).

4. By way of the present writ petition, the petitioner seeks to challenge the following notice and order:

(i). Impugned Jurisdictional Notice dated 31.03.2025 issued under Section 148 of the Income Tax Act, 1961 (for short, ‘the Act’) for the Assessment Year 2020–21;

and (ii). Impugned order disposing of the objections raised against the reopening of assessment under Section 147 of the Act, being DIN & Letter No. ITBA/COM/F/17/2025-

26/1083268987(1) dated 03.12.2025.

5. The petitioner is an elderly lady and a housewife. She does not have any regular source of income and accordingly, has neither obtained a PAN nor filed any return of income to

date.

6. During the Financial Year 2019–20 relevant to Assessment Year 2020–21, on 19.06.2019, the petitioner, along with two other co-owners, namely (i) Shardaben Patel (daughter of the assessee) and (ii) Hashmukhbhai Patel (son of the assessee), sold a property bearing Revenue Survey No. 131 situated at Village Medha, Taluka Kadi, District Mehesana, to one - Mr.Mahendra Chimanbhai Patel for a consideration of Rs. 14,92,800/-. Out of the total sale consideration, an amount of Rs.4,97,600/- was received by the petitioner in her bank

account with Bank of India.

Page 2 of 6 Uploaded by MAHESH OMPRAKASH BHATI(HC01086) on Wed Apr 01 2026 Downloaded on : Sun Apr 05 06:26:10 IST 2026

NEUTRAL CITATION

C/SCA/1125/2026 JUDGMENT DATED: 30/03/2026

0.1258616575396958

7. Thereafter, around the second week of April 2025, a notice dated 31.03.2025 under Section 148 of the Act was received by the petitioner from the respondent Assessing

OfÏcer at her residential address.

8. It is the case of the petitioner that the impugned notice was issued without the necessary satisfaction note or seized material from the searched party. Accordingly, vide letter dated 26.06.2025, the petitioner requested the respondent Assessing OfÏcer to supply the same. However, without supplying such documents, the respondent Assessing OfÏcer, vide letters dated 19.08.2025 and 25.09.2025, informed the petitioner that she had failed to comply with the statutory

notice by not filing the return of income.

9. Thereafter, vide letter dated 07.11.2025, the respondent - Assessing OfÏcer provided the reasons/satisfaction note for

i