Pramod Kumar Dubey vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal in ITA No. 314/AGR/2025 for the assessment year 2024-25 arises from the order of the Additional Commissioner of Income Tax (Appeals) in Delhi against the order of assessment passed by the Centralised Processing Centre, Bangalore. The assessee, Pramod Kumar Dubey, filed a return of income under Section 139(1) of the Income-tax Act, 1961, showing total income of Rs. 6,27,260. The assessee claimed a rebate of Rs. 25,000 under Section 87A of the Act on tax on income other than capital gains and tax on short-term capital gains. However, the CPC denied the claim for rebate on short-term capital gains, leading to the present appeal.…

Legal Issues

• 1. Whether the assessee is eligible for rebate under Section 87A of the Act on short-term capital gains.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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