MARIA JOHN,WAYANAD vs. INCOME TAX OFFICER, WARD 1, KALPETTA
In the result, the appeal filed by the assessee is dismissed
ITA 400/COCH/2025[2024-25]Status: DisposedITAT Cochin31 Jul 2025AY 2024-25
Bench: Shri Inturi Rama Rao, Am Assessment Year: 2024-25 Maria John .......... Appellant Nooranal, Sultan Bathery, Chungam, Wayanad. [Pan: Fadpm 3434 G] Vs. Ito, Ward-1, Kalpetta .......... Respondent
For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 112Section 143(1)Section 87Section 87A
disallowing rebate u/s. 87A of the Act.
3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the action of the CPC by holding that rebate u/s. 87A was not allowable in respect of income declared on long term capital gain by making reference to the provisions of section
