Of Income Tax v. K. Ravindranathan Nair (295 Itr 228

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 ITA.No. 1449 of 2009() ---------------------- ITA.242/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: -------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: ------------------------------- SMT. T.C. USHA, NANI NIVAS, KOCHUPILAMOODU, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... .................................................................... Dated this the 20[th] day of August, 2009. Ramachandran Nair, J. Since passing of the order by the Tribunal theSupreme Court has decided both the issues raised by thedepartmental appeal vide judgment reported in Commissioner of Income Tax Vs. K. Ravindranathan Nair (295 ITR 228) and IPCA Laboratory Ltd. Vs. Deputy Commissioner ofIncome Tax (266 ITR 521) we set aside the order of theTribunal and that of the lower authorities and remand the matterto the Assessing Officer for re-computation of eligible deductionunder section 80HHC of the Income Tax Act based on thejudgment of the Supreme Court above referred after issuingnotice to the assessee and after serving a copy of this judgmenton the assessee. C.N.RAMACHANDRAN NAIR, JUDGE okb C.K.ABDUL REHIM, JUDGE