SOUTAM KUMAR SANYAL,HOWRAH vs. ITO , WARD 37(1), KOLKATA , KOLKATA

ITA 2943/KOL/2025Status: DisposedITAT Kolkata05 May 2026AY 2024-20253 pages
AI SummaryAllowed

What were the facts?

The assessee claimed rebate under Section 87A in their income tax return for assessment year 2024-25. The CPC denied this rebate based on an amendment from the Finance Bill 2025.

What did the Tribunal hold?

The Tribunal held that the amendment denying the rebate applies from assessment year 2026-27, not the impugned assessment year 2024-25. The adjustment made by the CPC was also not permissible under Section 143(1) for AY 2024-25.

What were the issues?

Whether the denial of rebate under Section 87A for AY 2024-25 was justified based on a subsequent amendment. Whether the CPC's adjustment under Section 143(1) was valid for AY 2024-25.

Which sections of the Income-tax Act were involved?

Section 87A,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 05/05/2026Pronounced: 05/05/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2023-24/10493009 dated 07.10.2025. 2. Shri Soutam Kumar Sanyal, the assessee, represented on behalf of the assessee and Sri Manas Mondal, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessee has filed return of income for the impugned assessment year 2024-25 wherein the assessee had claimed rebate u/s 87A of the Act. It was the submission that in the intimation issued by the CPC on 11.03.2025, the CPC had denied the benefit of rebate u/s 87A. It 2 ITANo.

The order continues below.

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