{"id":108964,"date":"2008-02-27T00:00:00","date_gmt":"2008-02-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-incometax-vs-shri-k-p-mohammed-saleem-on-27-february-2008"},"modified":"2014-03-31T17:58:33","modified_gmt":"2014-03-31T12:28:33","slug":"the-commissioner-of-incometax-vs-shri-k-p-mohammed-saleem-on-27-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-incometax-vs-shri-k-p-mohammed-saleem-on-27-february-2008","title":{"rendered":"The Commissioner Of Incometax vs Shri K.P.Mohammed Saleem on 27 February, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Incometax vs Shri K.P.Mohammed Saleem on 27 February, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 192 of 2002()\n\n\n1. THE COMMISSIONER OF INCOMETAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SHRI K.P.MOHAMMED SALEEM,SAFIA MANZIL,\n                       ...       Respondent\n\n                For Petitioner  :SRI.GEORGE K. GEORGE, SC FOR IT\n\n                For Respondent  :SRI.C.KOCHUNNY NAIR\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR\n\n Dated :27\/02\/2008\n\n O R D E R\n                       C.N.RAMACHANDRAN NAIR &amp;\n                      T.R.RAMACHANDRAN NAIR, JJ.\n                  ....................................................................\n                             I.T. Appeal No.192 of 2002\n                  ....................................................................\n                 Dated this the 27th day of February, 2008.\n\n                                         JUDGMENT\n<\/pre>\n<p>C.N.Ramachandran Nair, J.\n<\/p>\n<p>      Since the issue raised is covered through retrospective amendment in<\/p>\n<p>Section 158BB(1)(c) providing for exclusion of income below the non-<\/p>\n<p>taxable limit for any year which is considered in the judgment of this court<\/p>\n<p>in <a href=\"\/doc\/1636845\/\">COMMISSIONER OF INCOME TAX V. M.M.THOMAS<\/a> (2004) 265<\/p>\n<p>ITR 327, the Tribunal&#8217;s decision in favour of the assessee is correct. We,<\/p>\n<p>therefore, dismiss the department&#8217;s appeal.<\/p>\n<p>                                                   C.N.RAMACHANDRAN NAIR<br \/>\n                                                                       Judge<\/p>\n<p>                                                   T.R.RAMACHANDRAN NAIR<br \/>\n                                                                       Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court 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, &#8230; Petitioner Vs 1. SHRI K.P.MOHAMMED SALEEM,SAFIA MANZIL, &#8230; Respondent For Petitioner :SRI.GEORGE K. GEORGE, SC FOR IT For Respondent :SRI.C.KOCHUNNY NAIR The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-108964","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Incometax vs Shri K.P.Mohammed Saleem on 27 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-incometax-vs-shri-k-p-mohammed-saleem-on-27-february-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Incometax vs Shri K.P.Mohammed Saleem on 27 February, 2008 - Free Judgements of Supreme Court &amp; 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