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 MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930 ITA.No. 310 of 2002() --------------------- ITA.91/COCH/1997 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT -------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.GEORGE K. GEORGE, SC FOR IT SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT RESPONDENTS: ------------- M/S.ABAD FISHERIES, COCHIN - 02 BY ADV. SRI.P.BALAKRISHNAN (E) SRI.K.S.MENON (K) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 31/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... I.T. Appeal No.310 of 2002 .................................................................... Dated this the 31st day of March, 2008. JUDGMENT C.N.Ramachandran Nair, J. The qeustion raised is whether export sales in respect of which sale proceeds were not received by the assessee could be treated as export turnover and total turnover for the purpose of computation of relief under Section 80 HHC of the Income Tax Act. The contention of the Revenue is that if the turnover of such sales is to be excluded from total turnover, the same should be excluded from export turnover and total profit or otherwise, the relief will be distorted one. We do not think there is any need to go into this question because the very same issue in assessee's own case for the immediately preceding year was decided by this court in COMMISSIONER OF INCOME TAX V. ABAD FISHERIES (2002) 258 ITR 641. We, therefore, dispose of this appeal directing the Assessing Officer to compute relief under Section 80 HHC as was done for earlier year based on the decision of the Division Bench referred to above for this year also. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge