IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 24TH SEPTEMBER 2009 / 2ND ASWINA 1931 ITA.No. 1472 of 2009() ---------------------- ITA.494/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SHRI.ABDUL KAREEM M.K. LECTURER, MES KALLADI COLLEGE MANNARKKAD. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1472 OF 2009 -------------------------------------------- Dated this the 24th day of September, 2009 JUDGMENT Ramachandran Nair, J. Since the issue raised that is assessee's claim for deduction of contribution made to PF from out of arrears for back periods is covered by a Division Bench judgment of this Court in KERALA STATE ELECTRICITY OFFICERS' FEDERATION V. CBDT, 279 I.T.R. 482, we dispose of the appeal also following the said judgment, but with the same observations and directions as contained in the said judgment. The orders of the Tribunal and that of the CIT(Appeals) on this issue will stand quashed. The assessing officer will issue notice to the assessee and serve a copy of this judgment on the assessee before revising the assessment in terms of the judgment above referred. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2