https://www.taxtmi.com/caselaws?id=765436 The Bombay HC addressed a PIL challenging the online income tax utility that prevented assessees from claiming rebate under Section 87A of the Income-tax Act for AY 2024-25. The Court held that the online system cannot bar assessees from making legitimate claims that may later be validated through adjudication. Citing precedents from Lupin Ltd. and Tata Sons cases where manual returns were permitted when online systems restricted valid claims, the HC emphasized that both revenue and assessees have remedies under the Act to test claim validity. The Court refrained from broad mandamus relief but left the adjudication of Section 87A eligibility to appropriate tax authorities while processing returns. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 03 Mar 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765436 The Bombay HC addressed a PIL challenging the online income tax utility that prevented assessees from claiming rebate under Section 87A of the Income-tax Act for AY 2024-25. The Court held that the online system cannot bar assessees from making legitimate claims that may later be validated through adjudication. Citing precedents from Lupin Ltd. and Tata Sons cases where manual returns were permitted when online systems restricted valid claims, the HC emphasized that both revenue and assessees have remedies under the Act to test claim validity. The Court refrained from broad mandamus relief but left the adjudication of Section 87A eligibility to appropriate tax authorities while processing returns. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765436