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2015 (10) TMI 539 - DELHI HIGH COURT

2015 (10) TMI 539 - DELHI HIGH COURT - [2015] 379 ITR 289 (Del) - Deduction of the bad debts written off - rejection of claim on the ground that it could have only been made by way of revised return under Section 139(5) - Held that:- The said decision in Goetze (India) Ltd. [2006 (3) TMI 75 - SUPREME Court] is in the context of the lack of the power of the AO to entertain a claim for deduction, during assessment proceedings, otherwise than by a revised return. The ITAT is right in without a revi .....

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BAKHRU, JJ. For the Appellant : Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel ORDER 1. This appeal is filed against the order dated 25th February, 2015 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 2615/DEL/2012 for the assessment year 2006-07. 2. It is recorded in the impugned order of the ITAT that the Assessing Officer ( AO ) rejected the claim made by the Assessee by way of a letter, during the assessment proceedings, for dedu .....

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