IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 25TH SEPTEMBER 2009 / 3RD ASWINA 1931 ITA.No. 1308 of 2009() ---------------------- AGAINST THE ORDER DATED 01/08/2005 IN ITA.498/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APELLANT -------------------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SHRI MURALEEDHARAN.C., CHATHANATH HOUSE, KUTTUMUKKU, R.V.PURAM, TRICHUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1308 OF 2009 -------------------------------------------- Dated this the 25th day of September, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised is covered by a Division Bench judgment of this Court in KERALA ELECTRICITY OFFICERS FEDERATION V. CBDT, 279 I.T.R. 482, following the said judgment, we set aside the order of the Tribunal and that of the first appellate authority and remand the matter to the assessing officer for consideration of assessee's claim for deduction of PF contribution from arrears of salary received based on the judgment above referred after giving an opportunity to the assessee and after serving a copy of this judgment on the assessee. Appeal is allowed as above. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2