Section 87A PIL disposed of by Bombay HC
On admissibility of rebate under section 87A, the court has held as under:
“(iv) The issue of adjudication of eligibility of a claim under Section 87A is left to the authorities under the Act while processing the returns filed by the assessees.”
It means that the rebate will not be allowed by CPC but would be continue to be a matter of appeal.
It may be noted that in last 2 months, in an appeal filed by assessee, various CIT/ACIT (A) has set aside the order and have asked the AO to consider the issue afresh.
The Copy Of the Order is as under:
BombayHC_OS_SPIL_324652024_24-01-2025_8