{"id":13006,"date":"2008-02-11T00:00:00","date_gmt":"2008-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-c-baby-john-on-11-february-2008"},"modified":"2017-07-26T11:22:31","modified_gmt":"2017-07-26T05:52:31","slug":"the-commissioner-of-income-tax-vs-shri-c-baby-john-on-11-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shri-c-baby-john-on-11-february-2008","title":{"rendered":"The Commissioner Of Income Tax vs Shri C.Baby John on 11 February, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Shri C.Baby John on 11 February, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 66 of 2002()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SHRI C.BABY JOHN,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON(SR.),SR.COUNSEL 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 :11\/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.A. No. 66 OF 2002\n                --------------------------------------------\n              Dated this the 11th day of February, 2008\n\n                              JUDGMENT\n<\/pre>\n<p>C.N. Ramachandran Nair,J.\n<\/p>\n<\/p>\n<p>      Even though respondent is reportedly dead, at the request of<\/p>\n<p>counsel appearing for the respondent, we implead his wife         Mrs.<\/p>\n<p>C.Baby John as addl. respondent. We have heard standing counsel<\/p>\n<p>appearing for the appellant and counsel appearing for the addl.<\/p>\n<p>respondent.\n<\/p>\n<p>      2.  This appeal is filed against the decision of the Tribunal<\/p>\n<p>upholding the assessee&#8217;s claim for deduction under Section 80HHC of<\/p>\n<p>the Income tax Act. We find that the main issue is covered in favour of<\/p>\n<p>the assessee by decision of the Supreme Court in BABY MARINE<\/p>\n<p>EXPORT&#8217;s case reported in 290 I.T.R. 323. However, the decision in<\/p>\n<p>JANATHA CASHEW EXPORTING COMPANY&#8217;s case relied on by<\/p>\n<p>the Tribunal is now remanded back to the assessing officer by the<\/p>\n<p>Supreme Court in the decision reported in JANATHA CASHEW<\/p>\n<p><span class=\"hidden_text\">                                  2<\/span><\/p>\n<p>EXPORTING COMPANY V. C.I.T., (2008) 214 C.T.R. 11.               We<\/p>\n<p>therefore set aside the order of the Tribunal with direction to the<\/p>\n<p>assessing officer to redo the assessment after considering the relief<\/p>\n<p>under Section 80HHC in the light of the decision of the Supreme Court<\/p>\n<p>in Baby Marine Exports&#8217;s case and Janatha Cashew Exporting Co. case,<\/p>\n<p>referred above.\n<\/p>\n<\/p>\n<p>                                   (C.N.RAMACHANDRAN NAIR)<br \/>\n                                                    Judge.\n<\/p>\n<p>                                   (T.R.RAMACHANDRAN NAIR)<br \/>\n                                                    Judge.\n<\/p>\n<p>kk<\/p>\n<p><span class=\"hidden_text\">3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Shri C.Baby John on 11 February, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 66 of 2002() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. SHRI C.BABY JOHN, &#8230; Respondent For Petitioner :SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT For Respondent :SRI.C.KOCHUNNY NAIR The Hon&#8217;ble MR. [&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-13006","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Shri C.Baby John on 11 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-income-tax-vs-shri-c-baby-john-on-11-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 Income Tax vs Shri C.Baby John on 11 February, 2008 - Free Judgements of Supreme Court &amp; 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