IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 17039 of 2022 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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AMRITA ADITYA SHAH Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (INTERNATIONAL TAXATION) 1, AHMEDABAD ==========================================================

Appearance:

MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 DS AFF.NOT FILED (R) for the Respondent(s) No. 1 MR.VARUN K.PATEL, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 10/03/2026

ORAL JUDGMENT

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

1. Heard learned advocate Mr. Dhinal A. Shah for the petitioner and learned Senior Standing Counsel Mr. Varun Patel 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 Ac