IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11722 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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HERALD GLOBAL VENTURES PRIVATE LIMITED Versus THE CHIEF COMMISSIONER OF INCOME TAX-1 AHMEDABAD ==========================================================

Appearance:

MR. TUSHAR HEMANI, SR. ADVOCATE WITH PARIMALSINH PARMAR(7296) for the Petitioner(s) No. 1 MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/03/2026

ORAL JUDGMENT

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

1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Mr. Parimalsinh Parmar for the petitioner and learned Senior Standing Counsel Mr. Maunil Yajnik for the respondent.

2. Rule, returnable forthwith. Learned Senior Standing Counsel Mr. Maunil Yajnik, waives service of notice of rule for and on behalf of the respondent.

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