Manan Anand vs Income Tax Officer

This assessee’s appeal for Assessment Year 2024-25 arises against the Addl./JCIT(A) -2, Hyderabad’s DIN & order No.IT BA/APL/S/250/2025-26/1083310559(1) dated 04.12.2025, in proceed ings u/s 154 of the Income Tax Act, 1 961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

It emerges during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ action denying section 87A rebate regarding the “special” rate u/s 111A and 11B of the Act.

The Revenue co uld hardly dispute in light of learned CIT(A)’s detailed discussion in para 5.5 that this tribunal’s learned co-ordinate bench in Jayshreeben Jayantibhai Palsana Vs. ITO ITA No. 1014/Ahd./2005 dated 12.08.2025 has already accepted the assessee’s very stand which has been so ught to be distinguished on the ground that the same has no t come from a jurisdictional bench of the tribunal. It is made clear that there is no d istinction in law or on facts pinpointed in the learned C IT(A)’s detailed discussion.

Faced with this situation, I find merit in the assessee’s instant sole substantive ground which is accepted in very terms.

This assessee’s appeal is allowed.

Order Pronounced in the Open Court o n 18/03/2026.