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2022 (6) TMI 651

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..... esent 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 alo .....

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..... ., Mr. Santosh Kumar, Adv., Mr. A.K. Srivastava, Adv., Mr. Sughosh Subramanyam, Adv., Mr. Udai Khanna, Adv. And Mr. Raj Bahadur Yadav, AOR For the Respondent(s) : Mr. Ramesh Singh, Sr. Adv., Ms. Monisha Handa, Adv., Mr. Rajul Shrivastav, Adv. And Mr. Mohit D. Ram, AOR ORDER Leave granted. We have heard Mr. Rupesh Kumar, learned counsel, appearing on behalf of the Revenue a .....

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..... 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 .....

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