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2014 (4) TMI 555 - AT - Income TaxDeletion on account of provision of doubtful debts – Bad debts written off without verifying the actual value – Held that:- CIT(A) rightly accepted the assessee’s contention that the amount has actually been written off in the books of account - there was no infirmity in the order of CIT(A) - Before the AO, the assessee clearly mentioned that the amount is actually written off and, by mistake, the same was written as provision for bad debts - The AO rejected the assessee’s claim simply stating that the ground is not acceptable, as at the time of original assessment proceedings, the assessee did not disclose this fact before the Assessing Officer - in the original assessment proceedings, the claim of the assessee was accepted, either no explanation was sought at the time of original assessment proceedings - the AO was satisfied with the assessee’s explanation – thus, there was no justification to interfere with the order of CIT(A) – Decided against Revenue.
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