The Commissioner Of Income Tax vs M.A.Mohammed on 13 October, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 1718 of 2009()


1. THE COMMISSIONER OF INCOME TAX,
                      ...  Petitioner

                        Vs



1. M.A.MOHAMMED
                       ...       Respondent

                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :13/10/2009

 O R D E R
                  C .N. RAMACHANDRAN NAIR &
                          V.K. MOHANAN, JJ.
                  --------------------------------------------
                        I.T.A. No. 1718 OF 2009
                  --------------------------------------------
                Dated this the 13th day of October, 2009

                               JUDGMENT

Ramachandran Nair, J.

After hearing standing counsel, we notice that question raised is

whether the respondent is entitled to benefit under Section 80HHC for

the belated receipt of export proceeds. We do not find any bar against

grant of relief under the statutory provision. Therefore, in our view,

this issue is rightly answered by the Tribunal. Even though standing

counsel raised another point, that is whether the assessee who suffered

loss in export business is entitled to deduction under Section 80HHC or

not, this question is seen not considered by the Tribunal. Therefore

leaving it open to the department to raise this before the Tribunal, if so

advised, we dismiss the departmental appeal on the issue raised from

the order of the Tribunal.

(C.N.RAMACHANDRAN NAIR)
Judge.

(V.K. MOHANAN)
Judge.

kk

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