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Section 87A8 Section 111A5 Section 115B4 Section 143(1)3

MANOJBHAI C. KAMDAR,RAJKOT vs. INCOME TAX OFFICER , INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

ITA 572/RJT/2025[2024-25]Status: DisposedITAT Rajkot03 Nov 2025AY 2024-25

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.572/Rjt/2025 िनधा"रणवष" / Assessment Year: (2024-25) Manojbhai C. Kamdar, Vs. Ito, Ward-1(1)(1), A-47, Aalap Green City, Raiya Aayakar Bhavan, Race Course Ring Road, Rajkot (Gujarat) - 360007 Road, Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adgpk8679J (Appellant) (Respondent) Appellant By : Shri R. D. Lalchandani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr

For Appellant: Shri R. D. Lalchandani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 111ASection 115BSection 143(1)Section 250Section 87A

111A. 5.10 By contrast, the legislature has inserted an express bar on availability of section 87A rebate in section 112A(6), which states: (6) Where the total income of an assessee includes any long-term capital gains