TMI Blog1940 (11) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... sing out of the orders of his department in respect of the assessment of the petitioner firm for the year 1936-37. The main question arising is whether a sum of ₹ 9,088, which was claimed to have been written off as a bad debt, was in fact so written off in the year under assessment. It appears that a sum of ₹ 9,653 was due from the debtor Amar Nath in the year 1931-32 and to this sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounted to ₹ 579 and this deducted out of a sum of ₹ 9,666 left a balance of ₹ 9,088 which, it is claimed, was written off as a bad debt. It has been stated before us by Mr. Kirpa Ram Bajaj that the assessee was told that this was the final dividend but at no time was this stated by the assessee himself. The onus of proving that a debt has become had and when it has become bad is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a debt becomes bad, and on the material before the Income Tax authorities they were entitled to hold that the petitioner, on whom the onus lay, had not been able to prove that the debt had become bad in the year under account. Apparently the write off was premature. In this view of the matter I would reject this petition with costs as no referable point of law arises. DALIP SINGH, J. - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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