Exporting Company v. C.n.ramachandran Nair)Judge

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 11TH FEBRUARY 2008 / 22ND MAGHA 1929 ITA.No. 66 of 2002() -------------------- ITA.166/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT. ------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: RESPONDENT. ------------------------ SHRI C.BABY JOHN, M/S. KERALA SEA FOODS, NEENDAKARA, KOLLAM. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11/02/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- I.T.A. No. 66 OF 2002 -------------------------------------------- Dated this the 11th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. Even though respondent is reportedly dead, at the request ofcounsel appearing for the respondent, we implead his wife Mrs.C.Baby John as addl. respondent. We have heard standing counselappearing for the appellant and counsel appearing for the addl.respondent. 2. This appeal is filed against the decision of the Tribunalupholding the assessee's claim for deduction under Section 80HHC ofthe Income tax Act. We find that the main issue is covered in favour ofthe assessee by decision of the Supreme Court in BABY MARINEEXPORT's case reported in 290 I.T.R. 323. However, the decision inJANATHA CASHEW EXPORTING COMPANY's case relied on bythe Tribunal is now remanded back to the assessing officer by theSupreme Court in the decision reported in JANATHA CASHEW EXPORTING COMPANY V. C.I.T., (2008) 214 C.T.R. 11. Wetherefore set aside the order of the Tribunal with direction to theassessing officer to redo the assessment after considering the reliefunder Section 80HHC in the light of the decision of the Supreme Courtin Baby Marine Exports's case and Janatha Cashew Exporting Co. case,referred above. (C.N.RAMACHANDRAN NAIR)Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk