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 MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 ITA.No. 174 of 2009() --------------------- ITA.1/COCH/2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/ APPELLANT(S): -------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S MUTHOOT LEASING AND FINANCE LTD., MUTHOOT CHAMBERS, BANERJI ROAD, COCHIN -18. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ----------------------------------- I.T.A. No. 174 of 2009 -------------------------------------- Dated this the 29th day of June, 2009 J U D G M E N T ---------------------- Ramachandran Nair,J. The assessee by mistake returned interest received from a motor company on advance paid for purchase of vehicle for purpose of assessment of interest tax under the Interest Tax Act, which provides for tax only on interest received on loan and advances. The assessee, after disposal of appeal, filed a rectification application before the Tribunal and Tribunal remanded the case to the assessing officer against which this appeal is filed. We find from the argument of the standing counsel that the department's argument is only technical and on merits the matter is still left to the officer to decide. We do not find anything wrong with the Tribunal's order in remanding the case for consideration on merits, more so in a case where the case of the assessee is prima facie tenable. We therefore dismiss the appeal. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE. okb