IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8231 of 2022 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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RISHVA INFRASTRUCTURES Versus INCOME TAX OFFICER, WARD 2, GANDHIDHAM ==========================================================

Appearance:

MR SN DIVATIA(1378) for the petitioner(s) No. 1 DS AFF.NOT FILED (R) for the Respondent(s) No. 1 MAUNIL G YAJNIK(9346) 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. S.N. Divatia for the petitioner and learned Senior Standing Counsel Mr.

Maunil Yajnik for the respondent.

2. Rule, returnable forthwith. Learned Senior Standing Counsel Mr. Maunil Yajnik, waives service of notice of rule for and on behalf of the respondent.

3. Since a short issue is involved, with the consent of the learned advoc