IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 ITA.No. 192 of 2002() --------------------- ITA.4/1998 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT --------------------------- THE COMMISSIONER OF INCOMETAX, (CENTRAL),ERNAKULAM BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENTS: APPELLANT ---------------------- SHRI K.P.MOHAMMED SALEEM,SAFIA MANZIL, URUVACHAL,MATTANNUR,KANNUR DISTRICT. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 27/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T. Appeal No.192 of 2002 .................................................................... Dated this the 27th day of February, 2008. JUDGMENT C.N.Ramachandran Nair, J. Since the issue raised is covered through retrospective amendment in Section 158BB(1)(c) providing for exclusion of income below the non- taxable limit for any year which is considered in the judgment of this court in COMMISSIONER OF INCOME TAX V. M.M.THOMAS (2004) 265 ITR 327, the Tribunal's decision in favour of the assessee is correct. We, therefore, dismiss the department's appeal. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms