IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 26199 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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PRANAV RAMESH PARIKH Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1) OR HIS SUCCESSOR ==================================================

Appearance:

MR SN DIVATIA(1378) 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 : 03/03/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

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

2. This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 (For short “the Act”) dated 28.08.2022 on the ground that the notice would be invalid and time barred.

3. Brief facts of the case are