IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4350 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 4603 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/-

and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/-

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Approved for Reporting Yes No ✔

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PARTH SURESHBHAI PATEL Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD ==========================================================

Appearance:

MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/04/2026

ORAL JUDGMENT

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

1.

With consent of learned advocates for the respective parties, the matters are taken up for final hearing.

RULE. Learned Senior Standing Counsel Mr.Aaditya D. Bhatt waives service of notice of rule on behalf of the respondent no.1.

2.

In view of the common issues involved in the matters, the same are decided by this common jud