IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST AUGUST 2009 / 30TH SRAVANA 1931 ITA.No. 1513 of 2009() ---------------------- ITA.78/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME -TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S SHAH CASHEW COMPANY, PALLICKAL P.O., THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 21/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No.1513 OF 2009 -------------------------------------------- Dated this the 21st day of August, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by the judgment of this Court pronounced after the Tribunal's order reported in CIT V. K. RAVINDRANATHAN NAIR, 295 ITR 228, we set aside the order of the Tribunal and that of the first appellate authority and remand the matter to the assessing officer for re-computation of eligible relief under Section 80HHC after giving an opportunity to the assessee and after serving a copy of this judgment on the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2