IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2918 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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KANUBHAI JOITARAM PATEL Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1),AHMEDABAD &

ANR.

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Appearance:

MR JIMI S PATEL(10578) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 2 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 15/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Rule, returnable forthwith. Learned Senior Standing Counsel Mr.

Aaditya Bhatt waives service of notice of rule for respondent.

2. In the present petition, the petitioner has assailed the notice dated 30.03.2025 issued by the respondent under section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for short), seeking to reopen the