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 THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 ITA.No. 1449 of 2009() ---------------------- ITA.242/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: -------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: ------------------------------- SMT. T.C. USHA, NANI NIVAS, KOCHUPILAMOODU, KOLLAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T.A. No.1449 of 2009 .................................................................... Dated this the 20th day of August, 2009. Ramachandran Nair, J. Since passing of the order by the Tribunal the Supreme Court has decided both the issues raised by the departmental appeal vide judgment reported in Commissioner of Income Tax Vs. K. Ravindranathan Nair (295 ITR 228) and IPCA Laboratory Ltd. Vs. Deputy Commissioner of Income Tax (266 ITR 521) we set aside the order of the Tribunal and that of the lower authorities and remand the matter to the Assessing Officer for re-computation of eligible deduction under section 80HHC of the Income Tax Act based on the judgment of the Supreme Court above referred after issuing notice to the assessee and after serving a copy of this judgment on the assessee. C.N.RAMACHANDRAN NAIR, JUDGE C.K.ABDUL REHIM, JUDGE okb