IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9108 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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KAVIT MURARILAL KEDIA Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), SURAT ==================================================

Appearance:

JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 MR VIRESH I RUDALAL(13206) 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 30.07.2022 on the ground that the notice would be i