IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 19TH FEBRUARY 2009 / 30TH MAGHA 1930 ITA.No. 54 of 2008() -------------------- ITA.97/COCH//2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT(S): --------------- SHRI.K.DILIP KUMAR, MUNDAKKAL, KOLLAM. ADV. SRI.ALEX N.MATHEW (KOLLAM) FOR R1 SRI.H.RAMANAN FOR R1 SRI.JAMES JOSE FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... I.T. Appeal No.54 of 2008 .................................................................... Dated this the 19th day of February, 2009. JUDGMENT Ramachandran Nair, J. The questions raised pertains to computation of relief under Section 80 HHC of the Income Tax Act. Standing Counsel has relied on decision of the Supreme Court in COMMISSIONER OF INCOME- TAX V. K.RAVINDRANATHAN NAIR (2007) 295 ITR 228 wherein the issues raised stand decided in favour of the Revenue. We, therefore, allow the appeal filed by the Revenue by setting aside the orders of the Tribunal and the first appellate authority with direction to the Assessing Officer to recompute relief under Section 80 HHC after issuing notice to the assessee. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms