IN THE HIGH COURT OF KERALA AT ERNAKULAM
ITA.No. 66 of 2002()
1. THE COMMISSIONER OF INCOME TAX,
... Petitioner
Vs
1. SHRI C.BABY JOHN,
... Respondent
For Petitioner :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT
For Respondent :SRI.C.KOCHUNNY NAIR
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR
Dated :11/02/2008
O R D E R
C .N. RAMACHANDRAN NAIR &
T.R. RAMACHANDRAN NAIR, JJ.
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I.T.A. No. 66 OF 2002
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Dated this the 11th day of February, 2008
JUDGMENT
C.N. Ramachandran Nair,J.
Even though respondent is reportedly dead, at the request of
counsel appearing for the respondent, we implead his wife Mrs.
C.Baby John as addl. respondent. We have heard standing counsel
appearing for the appellant and counsel appearing for the addl.
respondent.
2. This appeal is filed against the decision of the Tribunal
upholding the assessee’s claim for deduction under Section 80HHC of
the Income tax Act. We find that the main issue is covered in favour of
the assessee by decision of the Supreme Court in BABY MARINE
EXPORT’s case reported in 290 I.T.R. 323. However, the decision in
JANATHA CASHEW EXPORTING COMPANY’s case relied on by
the Tribunal is now remanded back to the assessing officer by the
Supreme Court in the decision reported in JANATHA CASHEW
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EXPORTING COMPANY V. C.I.T., (2008) 214 C.T.R. 11. We
therefore set aside the order of the Tribunal with direction to the
assessing officer to redo the assessment after considering the relief
under Section 80HHC in the light of the decision of the Supreme Court
in Baby Marine Exports’s case and Janatha Cashew Exporting Co. case,
referred above.
(C.N.RAMACHANDRAN NAIR)
Judge.
(T.R.RAMACHANDRAN NAIR)
Judge.
kk
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