The Commissioner Of Income Tax vs Smt. T.C. Usha on 20 August, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 1449 of 2009()


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

                        Vs



1. SMT. T.C. USHA, NANI NIVAS,
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :20/08/2009

 O R D E R

C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ.

…………………………………………………………..

I.T.A. No.1449 of 2009
…………………………………………………………..
Dated this the 20th day of August, 2009.

Ramachandran Nair, J.

Since passing of the order by the Tribunal the

Supreme Court has decided both the issues raised by the

departmental appeal vide judgment reported in Commissioner

of Income Tax Vs. K. Ravindranathan Nair (295 ITR 228)

and IPCA Laboratory Ltd. Vs. Deputy Commissioner of

Income Tax (266 ITR 521) we set aside the order of the

Tribunal and that of the lower authorities and remand the matter

to the Assessing Officer for re-computation of eligible deduction

under section 80HHC of the Income Tax Act based on the

judgment of the Supreme Court above referred after issuing

notice to the assessee and after serving a copy of this judgment

on the assessee.

C.N.RAMACHANDRAN NAIR, JUDGE

C.K.ABDUL REHIM, JUDGE
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