TMI Blog2014 (7) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax's Appeal was dismissed by this Court finding that the same does not raise any substantial question of law. That was in relation to Assessment Year 2003-2004 and 2004-2005. In the current Assessment Year the Tribunal has adopted identical reasoning. In such circumstances, we do not think that the Appeal raises any substantial question of law. The Same, therefore, deserves to be di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner's order. The present Appeal also is continuation of the attempt by the Revenue to question such findings. The findings being purely of fact, the same do not raise any substantial question of law. The Appeal is, therefore, dismissed. - Income Tax Appeal No. 109 of 2012 - - - Dated:- 10-7-2014 - S.C. Dharmadhikari And B.P. Colabawalla, JJ. For the Appellant : Mr. Vimal Gupta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the order passed by the Commissioner of Income Tax(Appeals) dated 17th August 2009 is partly allowing the Assessee/Appellant's Appeal. The Appeal was filed to challenge this order before the Tribunal by the Income Tax Officer Ward2( 1), Pune in Income Tax Appeal No.1287 of 2009 and in relation to the assessment year 2006-2007. 3 Ground Nos.1 to 8 of the Appeal related to the issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o question of law framed as question (f) on page no.7 of the paper book, the Tribunal's findings are erroneous. In that regard, our attention has been invited to the reproduction by the Tribunal of the Commissioner of Income Tax (Appeals) order. That is in relation to the claim for bad debts. The Tribunal has reproduced, according to Shri Gupta, erroneously the findings of the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim held in his order at paragraph 4.2 that the Tribunal's order in the case of B. N. Khandelwal v/s Income Tax Officer, would assist the Assessee inasmuch as the amount is lent in ordinary course of money lending business. It was written off after making efforts to recover. The effort was unsuccessful. In such circumstances, the Tribunal did not commit any error in reaffirming the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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