KAMLESH KUMARI,AGRA vs. ITO1.1.1 AGRA, AGRA

ITA 342/AGR/2026Status: DisposedITAT Agra24 June 2026AY 2024-252 pages
AI SummaryDismissed

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2024-25. The assessee later obtained a rectification order in their favor, wherein tax rebate under Section 87A was allowed and the demand was quashed.

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the rectification order had resolved the dispute. The appeal was dismissed as withdrawn.

What were the issues?

Whether the appeal should be withdrawn given a subsequent favourable rectification order. The dispute regarding tax demand and rebate under Section 87A was resolved.

Which sections of the Income-tax Act were involved?

Section 87A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Arun Mohan Agarwal, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 24.06.2026Pronounced: 24.06.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 20.02.2026 passed in appeal No ADDL/JCIT (A)-9 MUMBAI/10072/2023-24 by the ld. Commissioner of Income Tax, Mumbai (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2024- 25, wherein ld CIT(A) has dismissed assessee’s first appeal.

2.

The case was taken up for hearing today. Appellant assessee has pressed his application dated 19.06.2026 stating that the rectification order has already been obtained by the appellant in his favour, wherein, tax rebate u/s 87A of the Act has been allowed to the assessee and the demand has been quashed against the appell

The order continues below.

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