While I am aware there should be a shut off on the cold water or fill side of a gas fired tanked water heater, what is the exact issue if there is also a shut off located on the hot water side as well?
I have seen mixed reasons and I am curious what this group of experts has to say.
Thank you…now I release the hounds.
It does not hurt if a shutoff is on the hot water side, nor does it matter.
Make’s it easy with two shut offs to change a dead tank .
I would agree to both of those by why would a building code in a certain jurisdiction flag it as a code violation. is it to protect the public against shutting off the hot water side instead of the cold water side? is it because IRC 2903.9.2 and UPC 605.2 only state that there needs to be a cold water shut off at or near a Water Heater?
Yep, Roy, that’s for sure. 
Can you post the AHJ amendment to the Codes so we can see maybe what they intended?