IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.3676 of 2026 With R/SPECIAL CIVIL APPLICATION NO.3677 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No No ==========================================================

KANTILAL PARSOTAMDAS PATEL Versus INCOME TAX OFFICER,WARD 5 , MEHSANA ==========================================================

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 : 08/04/2026 COMMON 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 petitioners have assailed the notice dated 31.03.2025 issued by the respondent under section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’ for short) for the Asse