IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14368 of 2024 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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MAHAN ENERGEN LIMITED Versus DEPUTY COMMISSIONER OF INCOME TAX, DCIT CIRCLE 16(1), DELHI ==================================================

Appearance:

MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 17/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Mr. B. S. Soparkar for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent.

2. With the consent of the learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is very short.

3. The petition has been filed under Article 226 of the Constitution of India with the following prayers :-

“(a) Quash and set asi