SHREE SARKHEJ KELAVANI MANDAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard learned advocate Mr. Manish J. Shah appearing on behalf of the Petitioner and learned Senior Standing Counsel Ms. Maithili D.Mehta for the Respondents.

(2.) Rule returnable forthwith. Learned Senior Standing Counsel Ms. Maithili D. Mehta waives service of notice of rule for the Respondents. With the consent of the learned advocates for the respective parties, the matter is taken up for hearing, as the macro issue involved is of great concern.

(3.) The brief facts of Special Civil Application No. 6003 of 2021 are being narrated hereinbelow to put in context the controversy involved herein :-