{"id":189030,"date":"2009-10-13T00:00:00","date_gmt":"2009-10-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-m-a-mohammed-on-13-october-2009"},"modified":"2015-07-17T06:41:41","modified_gmt":"2015-07-17T01:11:41","slug":"the-commissioner-of-income-tax-vs-m-a-mohammed-on-13-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-m-a-mohammed-on-13-october-2009","title":{"rendered":"The Commissioner Of Income Tax vs M.A.Mohammed on 13 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M.A.Mohammed on 13 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1718 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M.A.MOHAMMED\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :13\/10\/2009\n\n O R D E R\n                  C .N. RAMACHANDRAN NAIR &amp;\n                          V.K. MOHANAN, JJ.\n                  --------------------------------------------\n                        I.T.A. No. 1718 OF 2009\n                  --------------------------------------------\n                Dated this the 13th day of October, 2009\n\n                               JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<\/p>\n<p>      After hearing standing counsel, we notice that question raised is<\/p>\n<p>whether the respondent is entitled to benefit under Section 80HHC for<\/p>\n<p>the belated receipt of export proceeds. We do not find any bar against<\/p>\n<p>grant of relief under the statutory provision. Therefore, in our view,<\/p>\n<p>this issue is rightly answered by the Tribunal. Even though standing<\/p>\n<p>counsel raised another point, that is whether the assessee who suffered<\/p>\n<p>loss in export business is entitled to deduction under Section 80HHC or<\/p>\n<p>not, this question is seen not considered by the Tribunal. Therefore<\/p>\n<p>leaving it open to the department to raise this before the Tribunal, if so<\/p>\n<p>advised, we dismiss the departmental appeal on the issue raised from<\/p>\n<p>the order of the Tribunal.\n<\/p>\n<\/p>\n<p>                                         (C.N.RAMACHANDRAN NAIR)<br \/>\n                                                            Judge.\n<\/p>\n<p>\n                                                   (V.K. MOHANAN)<br \/>\n                                                            Judge.\n<\/p>\n<p>kk<\/p>\n<p><span class=\"hidden_text\">2<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs M.A.Mohammed on 13 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1718 of 2009() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. M.A.MOHAMMED &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent : No Appearance 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-189030","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 M.A.Mohammed on 13 October, 2009 - 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-m-a-mohammed-on-13-october-2009\" \/>\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 M.A.Mohammed on 13 October, 2009 - Free Judgements of Supreme Court &amp; 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