Paragbhai Nalinkant Kothari vs Incom Tax Officer ,Ward 1, Junagadh
2026 Latest Caselaw 462 Guj

Gujarat High Court

Paragbhai Nalinkant Kothari vs Incom Tax Officer ,Ward 1, Junagadh on 10 February, 2026

Author: A.S. Supehia

Bench: A.S. Supehia

                                                                                                                    NEUTRAL CITATION




                            C/SCA/18099/2025                                         ORDER DATED: 10/02/2026

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                                    IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                     R/SPECIAL CIVIL APPLICATION NO. 18099 of 2025
                      ==========================================================
                                             PARAGBHAI NALINKANT KOTHARI
                                                        Versus
                                         INCOM TAX OFFICER ,WARD 1, JUNAGADH
                      ==========================================================
                      Appearance:
                      MR HARDIK V VORA(7123) for the Petitioner(s) No. 1
                      MR MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1
                      ==========================================================
                         CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
                               and
                               HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                                                  Date : 10/02/2026
                                                   ORAL ORDER

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

1. Pursuant to the order dated 05.01.2026 and thereafter, when the matter proceeded further, learned Senior Standing Counsel Mr.Yajnik, while pointing out the statement made in the affidavit- in-reply dated 18.01.2026 more particularly, paragraph No.16 onwards, has submitted that all the material gathered during the search proceedings has been supplied to the petitioner and accordingly, objection of the petitioner would be decided afresh.

2. At this stage, learned advocate Mr.Vora, while pointing out the satisfaction note and averments made in the affidavit, has pointed out that the same does not reconcile with each other.

NEUTRAL CITATION

C/SCA/18099/2025 ORDER DATED: 10/02/2026

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3. At this stage, we are not examining the aforesaid facts since the writ petition was primarily premised on the issue that material, which has been gathered during the search, has not been supplied to the petitioner and now since the same has been supplied, the objections raised by the petitioner will be decided by the Assessing Officer (AO) in accordance with law by a reasoned order dealing with all the available contentions raised by the petitioner in the present writ petition or before the AO. The same shall be done within a period of 12 weeks from the date of receipt of this order.

4. With these observations, the present writ petition stands disposed of leaving all the contentions of the respective parties open.

Sd/-

(A. S. SUPEHIA, J)

Sd/-

(PRANAV TRIVEDI, J) NVMEWADA/6