{"id":18057,"date":"2009-08-20T00:00:00","date_gmt":"2009-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-t-c-usha-on-20-august-2009"},"modified":"2019-02-16T16:29:48","modified_gmt":"2019-02-16T10:59:48","slug":"the-commissioner-of-income-tax-vs-smt-t-c-usha-on-20-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-t-c-usha-on-20-august-2009","title":{"rendered":"The Commissioner Of Income Tax vs Smt. T.C. Usha on 20 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Smt. T.C. Usha on 20 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1449 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SMT. T.C. USHA, NANI NIVAS,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :20\/08\/2009\n\n O R D E R\n<\/pre>\n<p>    C.N.RAMACHANDRAN NAIR &amp; C.K.ABDUL REHIM, JJ.\n<\/p>\n<p>            &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..\n<\/p>\n<p>                          I.T.A. No.1449 of 2009<br \/>\n           &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<br \/>\n             Dated this the 20th day of August, 2009.<\/p>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>           Since passing of the order by the Tribunal the<\/p>\n<p>Supreme Court has decided both the issues raised by the<\/p>\n<p>departmental appeal vide judgment reported in Commissioner<\/p>\n<p>of Income Tax Vs. K. Ravindranathan Nair (295 ITR 228)<\/p>\n<p>and IPCA Laboratory Ltd. Vs. Deputy Commissioner of<\/p>\n<p>Income Tax (266 ITR 521) we set aside the order of the<\/p>\n<p>Tribunal and that of the lower authorities and remand the matter<\/p>\n<p>to the Assessing Officer for re-computation of eligible deduction<\/p>\n<p>under section 80HHC of the Income Tax Act based on the<\/p>\n<p>judgment of the Supreme Court above referred after issuing<\/p>\n<p>notice to the assessee and after serving a copy of this judgment<\/p>\n<p>on the assessee.\n<\/p>\n<\/p>\n<p>                                    C.N.RAMACHANDRAN NAIR, JUDGE<\/p>\n<p>                                    C.K.ABDUL REHIM, JUDGE<br \/>\nokb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court 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, &#8230; Petitioner Vs 1. SMT. T.C. USHA, NANI NIVAS, &#8230; Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent : No Appearance 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-18057","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 Income Tax vs Smt. T.C. 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