VASANTI PADMAJA TURUMELLA,GUNTUR vs. ITO, WARD 2(1), GUNTUR

ITA 112/VIZ/2026Status: DisposedITAT Visakhapatnam10 July 2026AY 2024-257 pages
AI SummaryAllowed

What were the facts?

The assessee claimed a rebate under Section 87A of the Income Tax Act on her total income, which included long-term capital gains taxed at a special rate under Section 112. The Assessing Officer and the CIT(A) disallowed this rebate, stating it was not applicable to income taxed at special rates.

What did the Tribunal hold?

The Tribunal held that the assessee is entitled to the rebate under Section 87A as there were no restrictive provisions in the Act disallowing it for income taxed at special rates, especially when the total income was below the prescribed limit. The AO was directed to allow the rebate.

What were the issues?

Whether the rebate under Section 87A is admissible on income chargeable to tax at special rates under Section 112, when the total income does not exceed the prescribed limit.

Which sections of the Income-tax Act were involved?

Section 87A,Section 112,Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER UDAYAN DAS GUPTA, JUDICIAL MEMBER:

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] passed under section 250 of Income Tax Act, 1961 [hereinafter in short “the Act”] dated 24.11.2025 which has emanated from 1

ITA 112/VIZ/2026 VASANTI PADMAJA TURUMELLA

the order of the Ld. Ass

The order continues below.

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