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2022 (6) TMI 651 - SCH - Income TaxDisallowance on account of bad debts written off - question Whether the Appellate Tribunal was right in deleting the disallowance on account of bad debts written off has not? been framed by the High Court, the Revenue has preferred the present Appeal - HELD THAT:- As considering the findings recorded by the CIT–A that the written off amount as bad debts by the assessee was fraudulent and not genuine and since there is no further discussion by the High Court in the impugned order on the aforesaid, we are of the view that the High Court ought to have framed the aforesaid additional question so that the same could have been heard along with the other questions of law framed while admitting the appeal. In view of the above and for the reasons stated above and without expressing anything on merits on the proposed additional question, we set aside the impugned order passed by the High Court and we direct that the following question of law, namely, “Whether the Appellate Tribunal was right in deleting the disallowance on account of bad debts written off be also dealt with and considered by the High Court along with the other questions of law in accordance with law and on its own merits.
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