In (2007) 290 Itr 667 (Commissioner Of Income Tax v. Learned Counsel For The Assessee Submits That Till

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 05TH DAY OF FEBRUARY 2019 / 16TH MAGHA, 1940 ITA.No. 1454 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 573/COCH/2004 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 03-08-2005 APPELLANT/APPELLANT/REVENUE: THE COMMISSIONER OF INCOME TAX,COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SUD CHEMIE INDIA LTD.,BINANIPURAM, EDAYAR. BY ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.VINOD CHANDRAN & ASHOK MENON, JJ. -------------------------------------------ITA No.1454 of 2009------------------------------------------- Dated this the 5[th] day of February, 2019 J U D G M E N T Vinod Chandran, J. Two issues arise in the above appeal. One isas to whether indirect tax expenses has to beincluded in computing the benefit under Section80HHC of the Income Tax Act, 1961. The issuestands covered in favour of the assessee by thedecision of the Honourable Supreme Court reported in (2007) 290 ITR 667 (Commissioner of Income Tax v. Lakshmi Machine Works). The next question is asto whether agency commission can be included insuch computation. The said issue has been remandedto the Assessing Officer for fresh considerationwith respect to earlier and subsequent years byjudgment dated 22.09.2010 in ITA No.645/2009. The learned counsel for the assessee submits that till date, the Assessing Officer has not re-considered the issue. In such circumstances, we refuse to answer the second question of law so framed, and direct the Assessing Officer to re-consider the issue. Considering the fact that the earlier judgment was passed in the year 2010, we direct the assessee to produce certified copy of this judgment before the Assessing Officer on or before12.03.2019, in which event the Assessing Officer shall consider the issue within a period of two months there-from, after hearing the assessee. The Income Tax Appeal is disposed of. No costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE APPENDIX APPELLANT'S EXHIBITS: ANNEXURE-A ANNEXURE-B ANNEXURE-C jg COPY OF ORDER U/S. 143(3) OF THE INCOMETAX ACT DATED 23/3/2000 FOR THE ASST. YEAR 1997-98. COPY OF THE ORDER DATED 17/3/2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS). COPY OF THE ORDER DATED 3/8/2005 OF THEINCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN ITA NO. 573/COCH/2004. [True Copy]