Champion Exim Co vs Income Tax Officer, Ward 3(1)(1), … on 28 January, 2026

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

1. Rule returnable forthwith. Mr. Maunil Yajnik, learned
Senior Standing Counsel waives service of notice of rule on
behalf of the respondents.

2. Having regard to the controversy involved in this
petition, with the consent of the learned advocates for the
respective parties, the matter is taken up for final hearing.

3. Since a short issue is involved in the present petition,
the same is taken up for final hearing with the consent of

NEUTRAL CITATION

C/SCA/16483/2025 JUDGMENT DATED: 28/01/2026

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learned advocates for the respective parties.

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