IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6752 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT ==========================================================

Approved for Reporting Yes No √

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SWASTIK CERACON LIMITED & ANR.

Versus OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)

(1), AHMEDABAD & ANR.

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Appearance:

MR YUVRAJ G THAKORE(7785) for the Petitioner(s) No. 1,2 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Date : 07/05/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned Advocate Mr. Yuvraj G. Thakore for the petitioners and learned Senior Standing Counsel Ms. Maithili D Mehta for the Respondents.

2. With the consent of the learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is very short.

3. The petition has been filed under Article 226 of the