ITA No. 66 of 2000 · Kerala High Court
Case at a glance
Outcome
Disposed of
The Income Tax Appeal is disposed of as above
Judgment
Operative part
C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ......................................................................I.T.A. No.66 of 2000.....................................................................Dated this the 7th day of November, 2006.JUDGMENTRamachandran Nair, J.The appeal appears to have been filed on the misapprehension that the observations of the Tribunal while remanding the matter will restrict the officer'sauthority to decide the issue in accordance with law. We find from the order of the Tribunal that the respondent-assessee's claim for deduction under Section 80HHC(3)(b) is remanded by the Tribunal for fresh consideration. Standing Counselsubmitted that subsequent to the order of the Tribunal, there has been judgments of this court touching upon the issue. We make it clear that the Assessing Officeris free to decide the matter afresh based on remand by the Tribunal without being influenced by any observations of the Tribunal and he is free to decide the issue in accordance with law and based on binding decisions of this court or the SupremeCourt. The Income Tax Appeal is disposed of as above. C.N.RAMACHANDRAN NAIRJudgeK.M.JOSEPHJudgepms 2C.N.RAMACHANDRAN NAIR &K.M.JOSEH, JJ.-----------------------------------------T.R.C. No. of 200-------------------------------JUDGMENTDated
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The Income Tax Appeal is disposed of as above
Which court decided this case, and when?
Kerala High Court, on 07 Nov 2006. The bench was K M JOSEPH, K M JOSEH.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.