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 WEDNESDAY, THE 19TH AUGUST 2009 / 28TH SRAVANA 1931 ITA.No. 1397 of 2009() ---------------------- ITA.241/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: ------------------------------ THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT(S): RESPONDENT; -------------------------- SMT.T.C.USHA, NANI NIVAS, KOCHUPILAMOODU, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19/08/2009, ALONG WITH ITA 1404 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 1397 & 1404 OF 2009 -------------------------------------------- Dated this the 19th day of August, 2009 JUDGMENT Ramachandran Nair, J. Since subsequent to the impugned order of the Tribunal the Supreme Court has decided the issue in the judgment reported in CIT V. K. RAVINDRANATHAN NAIR, 295 ITR 228, we allow the appeals by setting aside the order of the Tribunal and restore the assessments to the assessing officer for recomputing the eligible relief under Section 80HHC of the I.T. Act. based on the judgment of the Supreme Court above referred after giving opportunity to the assessee and after serving a copy of this judgment. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2