2025 (7) TMI 1899
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....stice Pranav Trivedi For the Petitioner No. 1 : Mr B S soparkar (6851). For the respondent no. 2 : Mrs Kalpana K Raval (1046). For the Respondent No. 3 : Ms Maithili D Mehta (3206). For the Respondent No. 1 : Notice served. ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. The controversy arising in these petitions is with regard to non-acceptance o....
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....gh Court in case of Niti Trust v. Commissioner of Income-Tax, reported in [1997] 90 Taxman 169 (Gujarat) and in case of Commissioner of Income-Tax v. Deepak Family Trust No. 1, reported in [1995] 211 ITR 575 as well Circular No. 6/12 dated 3.8.2012 issued by the CBDT. 3. In view of the above contradictory circulars appears to have been in existence, we direct the petitioner to join 'C....


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