ADITYA HEMANG PATEL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Heard learned Senior Advocate Mr.Tushar Hemani with learned advocate Ms.Vaibhavi Parikh for the Petitioner and learned Senior Standing Counsel Ms.Maithili D. Mehta for the Respondents.

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

(3.) The brief facts of the case are as follows: