IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 ITA.No. 1363 of 2009() ---------------------- ITA.323/COCH/2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- O.T.ALEXANDER & CO., SRAMBICKAL ROAD, CHULLICKAL, COCHIN - 05. ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04/12/2009, ALONG WITH ITA NOS.1424, 1425 & 1440 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal Nos.1363, 1424, 1425 & 1440 of 2009 .................................................................... Dated this the 4th day of December, 2009. JUDGMENT Ramachandran Nair, J. Since the issue raised in the connected appeals is covered by later decision of the Supreme Court in COMMISSIONER OF INCOME- TAX VS. K.RAVINDRANATHAN NAIR (reported in (2007) 295 ITR 228), we allow the appeals by setting aside the orders of the Tribunal and that of the first appellate authority and remand the cases to the Assessing Officer for recomputation of eligible relief under Section 80 HHC after notice to the assessee based on judgment abovereferred and subsequent judgments, if any, rendered by the Supreme Court. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms