On writ the petitioner challenged said modification claiming that rebate under section 87A was to be allowed not only from tax computed under section 115BAC but also from tax computed following other provisions of Chapter XII of the Act unless such other provisions expressly debar them from making claim.  Revenue contended that rebate under section 87A could not be granted from tax specified in other sections of Chapter XII other than section 115BAC and form prescribed was in accordance with provisions of Act and there was no need to seek prayer for modification of the utility. Section 139D, read with rule 12, provides for filing of return in electronic form and authorises Board to make rules for class of persons who are required to file return in electronic form, however, section 139D, read with rule 12, does not empower authorities to design form on basis of their reading of law or provisions which debar an assessee from making a claim at threshold itself. Since issue raised for consideration on claim under section 87A was highly debatable and contentious, revenue would not be justified in assuming that its interpretation was open and shut, and based upon such a conclusion, shut out bona fide claims for rebate under section 87A. The  assessee could not be restrained from claiming rebate under section 87A by modifying utility by which assessee was forbidden at threshold itself from making such a claim.(Dt. 24-1-2025)  (AY.2024-25)