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 WEDNESDAY, THE 8TH JULY 2009 / 17TH ASHADHA 1931 ITA.No. 344 of 2009() --------------------- ITA.66/COCH/2000 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT: ----------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- TOME THOMAS, TRI-TEE TRADING PVT.LTD, BLDG,NO.23/527, MADHURA COMPANY ROAD, KMP NAGAR, PALLURUTHY, COCHIN-682 006. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.359/2009 ON 08/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T.A. Nos.344 & 359 of 2009 .................................................................... Dated this the 8th day of July, 2009. JUDGMENT Ramachandran Nair, J. The questions raised in the connected appeals pertaining to computation of relief under Section 80 HHC stand decided by decision of the Supreme Court in A.M.MOOSA V. COMMISSIONER OF INCOME-TAX (2007) 294 ITR 1. In the circumstances, these appeals are allowed reversing the orders of the Tribunal and that of the first appellate authority and we remand the matter to the Assessing Officer for recomputation of eligible deduction based on decision of the Supreme Court abovereferred, after issuing notice to the assessee along with copy of this judgment. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms