IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1842 of 2023 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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PRABHATBHAI MAHADEVBHAI DESAI Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (2)(1)(1), SURAT ==========================================================

Appearance:

JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 MR VIRESH I RUDALAL(13206) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) 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. Jaımın A. Gandhi for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent.

2. The petitioner has challenged notices issued under section 148 of the Income Tax Act, 1961 (for short "the Act") for the Assessment Year 2015-2016 under the old regime in view