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 8TH JULY 2009 / 17TH ASHADHA 1931 ITA.No. 343 of 2009() --------------------- ITA.209/COCH/2000 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVAANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- R.PRAKASH,DHANYA FOODS, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T.A. No.343 of 2009 .................................................................... Dated this the 8th day of July, 2009. JUDGMENT Ramachandran Nair, J. The two issues raised by the Revenue in the appeal stand decided by subsequent decisions of the Supreme Court in COMMISSIONER OF INCOME-TAX V. K.RAVINDRANATHAN NAIR (2007) 295 ITR 228 and in JOINT COMMISSIONER OF INCOME-TAX V. MANDIDEEP ENG. AND PKG. IND. P. LTD. (2007) 292 ITR 1. While the issue pertaining to computation of Section 80 HHC benefit is decided by the Supreme Court in favour of the Revenue, the other issue of deduction under Section 80I stands decided by the decision of the Supreme Court second abovereferred in favour of the assessee. Following the abovesaid judgments of the Supreme Court we set aside the order of the Tribunal pertaining to computation of relief under Section 80 HHC and remand the matter to the Assessing Officer for revising the assessment after giving opportunity to the assessee in terms of the judgment of the Supreme Court first abovereferred. 2 Appeal on the second issue will stand dismissed. The Assessing Officer is directed to issue a copy of this judgment to the assessee before revising assessment. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms