IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 3627 of 2026 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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NITINBHAI RAGHAVJI DHEDHI S/O RAGHAVJIBHAI DHEDHI Versus INCOME TAX OFFICER WARD 1 ==================================================

Appearance:

MR SAUBHAGYA MISHRA for MR. OM PRAKASH SHUKLA(18921) 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 advocate Mr. Saubhagya Mishra for learned advocate Mr. Om Prakash Shukla for the petitioner and learned Senior Standing Counsel Mr. Maunil Yajnik for the respondent.

2. This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 (For short “the Act”) dated 29.06.2022 on the ground that the notice