INCOME TAX OFFICER, SIKAR vs. MURARI LAL MISHRA, SIKAR

ITA 196/JPR/2026Status: DisposedITAT Jaipur29 July 2026AY 2024-259 pages

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Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA

Hearing: 16.07.2026Pronounced: 29.07.2026

The present appeal has been filed by the Revenue against the order passed by the Office of the Commissioner of Income Tax, Appeal, Addl./JCIT(A), Ahmedabad 02 (hereinafter referred to as “Ld. CIT(A)”), dated 20/11/2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The Revenue has raised the following grounds of appeal:-

1.

Whether on the facts and circumstances of the case and in law, the AddI/JCIT (A)-2 Ahmedabad is justified in allowing the rebate u/s 87A of the Act, on STCG, when rebate u/s 87A of the Act is not available in respect of Income Tax payable on income

P a g e | 2 Murari Lal Mishra chargeable to tax on special rates, which includes Short Term Capital Gain u/s 111A of the Act?

2.

Whethe

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