The Commissioner Of Incometax vs Shri K.P.Mohammed Saleem on 27 February, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 192 of 2002()


1. THE COMMISSIONER OF INCOMETAX,
                      ...  Petitioner

                        Vs



1. SHRI K.P.MOHAMMED SALEEM,SAFIA MANZIL,
                       ...       Respondent

                For Petitioner  :SRI.GEORGE K. GEORGE, SC 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 :27/02/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR &
                      T.R.RAMACHANDRAN NAIR, JJ.
                  ....................................................................
                             I.T. Appeal No.192 of 2002
                  ....................................................................
                 Dated this the 27th day of February, 2008.

                                         JUDGMENT

C.N.Ramachandran Nair, J.

Since the issue raised is covered through retrospective amendment in

Section 158BB(1)(c) providing for exclusion of income below the non-

taxable limit for any year which is considered in the judgment of this court

in COMMISSIONER OF INCOME TAX V. M.M.THOMAS (2004) 265

ITR 327, the Tribunal’s decision in favour of the assessee is correct. We,

therefore, dismiss the department’s appeal.

C.N.RAMACHANDRAN NAIR
Judge

T.R.RAMACHANDRAN NAIR
Judge
pms