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NEUTRAL CITATION

C/SCA/4005/2026 JUDGMENT DATED: 30/03/2026

0.7294393959288148

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/SPECIAL CIVIL APPLICATION NO. 4005 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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ADITYA H.PATEL Versus

INCOME TAX OFFICER,WARD 3(3)(1), AHMEDABAD =============================================

Appearance:

MR TUSHAR HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1

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 the afÏdavit-in-reply. The same is ordered to be taken on

record.

3. At the outset, learned Senior Advocate Mr.Tushar Hemani, assisted by learned advocate Ms.Vaibhavi K .Parikh, appearing for the petitioner has submitted that the issue

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NEUTRAL CITATION

C/SCA/4005/2026 JUDGMENT DATED: 30/03/2026

0.7294393959288148

raised in the present petition is squarely covered by the decision of this Court in the case of Deepak Chinubhai Shah Vs. 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. The petitioner was a salaried individual during Assessment Year 2019-20 (the year under consideration) and filed his return of income on 02.09.2019 declaring a total

income of Rs.10,12,110/-.

5. On 15.03.2025, the respondent recorded a satisfaction note in the case of the petitioner for the year under consideration in terms of clause (iv) of Explanation 2 to Section 148 of the Act and clause (c) of the proviso to Section 148A of the Act, stating that certain material seized during the search conducted on 28.09.2021 in the case of B Safal Real Estate Group and City Estate Management India pertains to the petitioner and that the information contained therein relates to

him.

6. The aforesaid satisfaction note dated 15.03.2025 was approved by the Principal Commissioner of Income Tax-3,

Ahmedabad (PCIT) vide letter dated 24.03.2025.

7. Thereafter, on 28.03.2025, the Respondent issued the impugned notice under Section 148 of the Act seeking to reopen the assessment of the petitioner for the year under consideration after obtaining prior approval from the Chief Commissioner of Income Tax, Ahmedabad-1 (CCIT) under

Section 151 of the Act.

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NEUTRAL CITATION

C/SCA/4005/2026 JUDGMENT DATED: 30/03/2026

0.7294393959288148

8. In response to the impugned notice, the petitioner filed a return of income on 29.03.2025 declaring total income of

Rs.10,12,110/-.

9. Subsequently, the respondent issued a Notice under Section 143(2) of the Act dated 21.06.2025.

10. In response thereto, the petitioner, vide letter dated 23.06.2025, requested the respondent to provide the reasons for reopening and the material relied upon for reopening the assessment. Without furnishing the details sought by the petitioner, the respondent issued a notice dated 13.11.2025 under Section 142(1) of the Act calling for various details and documents. Thereafter, the petitioner, vide letter dated 19.11.2025, furnished the required details, including the return of income and computation of income, and once again requested the respondent to provide the material and reasons

relied upon for reopening the assessment.

11. Therea