IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16325 of 2025 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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M/S. SHAIFALI STEELS LIMITED Versus INCOME TAX OFFICER ==================================================

Appearance:

MR. JAIMIN R DAVE(7022) for the Petitioner(s) No. 1 MS HIRVA R DAVE(10742) for the Petitioner(s) No. 1 MS MANVI A DAMLE(10805) 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 : 27/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Ms. Manvi Damle for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent.

2. Rule returnable forthwith. Learned Senior Standing Counsel Ms.

Maithili Mehta waives service of notice on behalf of the respondent.

3. With the consent of the learned advocates for the respective parties,