IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8665 of 2023 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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LH OF LATE JAMNABEN BABARBHAI PATEL, MANISHKUMAR AMRUTLAL PATEL Versus THE INCOME TAX OFFICER, WARD 1(2)(1), SURAT ==================================================

Appearance:

JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) 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. Jaimin Gandhi for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani 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 26.07.2022 on the ground that the notice would be invalid and time barred.

3. Brief f