{"id":242884,"date":"2010-02-09T00:00:00","date_gmt":"2010-02-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/trf-ltd-vs-commnr-of-income-tax-on-9-february-2010"},"modified":"2016-08-05T16:03:11","modified_gmt":"2016-08-05T10:33:11","slug":"trf-ltd-vs-commnr-of-income-tax-on-9-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/trf-ltd-vs-commnr-of-income-tax-on-9-february-2010","title":{"rendered":"Trf Ltd vs Commnr. Of Income Tax on 9 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Trf Ltd vs Commnr. Of Income Tax on 9 February, 2010<\/div>\n<div class=\"doc_author\">Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.<\/div>\n<div class=\"doc_bench\">Bench: S.H. Kapadia, Aftab Alam<\/div>\n<pre>                            IN THE SUPREME COURT OF INDIA\n\n                 CIVIL APPELLATE JURISDICTION\n\n                 CIVIL APPEAL NO.5293 OF 2003\n\n\nT.R.F. Limited                                ...Appellant(s)\n\n\n                             Versus\n\n\nCommissioner of Income Tax, Ranchi           ...Respondent(s)<\/pre>\n<p>              With Civil Appeal No.5294 of 2003<\/p>\n<p>                         O   R   D   E   R<\/p>\n<p>        Heard learned counsel on both sides.<br \/>\n        In these appeals, we are concerned with Assessment<br \/>\nYear 1990-1991 and Assessment Year 1993-1994.     Prior to 1st<br \/>\nApril, 1989, every assessee had to establish, as a matter<br \/>\nof fact, that the debt advanced by the assessee had, in<br \/>\nfact, become irrecoverable.      That position got altered by<br \/>\ndeletion of the word &#8220;established&#8221;, which earlier existed<br \/>\nin Section 36(1)(vii) of the Income Tax Act, 1961 [`Act&#8217;,<br \/>\nfor short].\n<\/p>\n<p>        For the sake of clarity, we re-produce hereinbelow<br \/>\nprovisions of Section 36(1)(vii) of the Act, both prior to<br \/>\n1st April, 1989 and post-1st April, 1989:\n<\/p>\n<p>                                                       &#8230;2\/-\n<\/p>\n<p>                                     &#8211; 2 &#8211;\n<\/p>\n<blockquote><p>           &#8220;Pre-1st April, 1989:\n<\/p><\/blockquote>\n<blockquote><p>           Other deductions.\n<\/p><\/blockquote>\n<blockquote><p>           36.(1) The deductions provided for in the<br \/>\n           following clauses shall be allowed in respect<br \/>\n           of   the  matters  dealt  with   therein,  in<br \/>\n           computing the income referred to in section<br \/>\n           28&#8211;\n<\/p><\/blockquote>\n<blockquote><p>           (i) to (vi)          xxxx        xxxx    xxxx<\/p>\n<\/blockquote>\n<blockquote><p>           (vii) subject to the provisions of sub-section<br \/>\n           (2), the amount of any debt, or part thereof,<br \/>\n           which is established to have become a bad debt<br \/>\n           in the previous year.\n<\/p><\/blockquote>\n<blockquote><p>           Post-1st April, 1989:\n<\/p><\/blockquote>\n<blockquote><p>           Other deductions.\n<\/p><\/blockquote>\n<blockquote><p>           36.(1) The deductions provided for in the<br \/>\n           following clauses shall be allowed in respect<br \/>\n           of   the  matters  dealt  with   therein,  in<br \/>\n           computing the income referred to in section<br \/>\n           28&#8211;\n<\/p><\/blockquote>\n<blockquote><p>           (i) to (vi)          xxxx        xxxx    xxxx<\/p>\n<\/blockquote>\n<blockquote><p>           (vii) subject to the provisions of sub-section<br \/>\n           (2), the amount of any bad debt or part<br \/>\n           thereof which is written off as irrecoverable<br \/>\n           in the accounts of the assessee for the<br \/>\n           previous year.&#8221;<\/p><\/blockquote>\n<p>           This position in law is well-settled.                     After 1st<br \/>\nApril,     1989,   it    is   not    necessary     for   the   assessee    to<br \/>\nestablish      that       the       debt,     in    fact,      has     become<br \/>\nirrecoverable.          It is enough if the bad debt is written<br \/>\noff   as    irrecoverable       in     the    accounts of the assessee.\n<\/p>\n<p>                                                                       &#8230;3\/-\n<\/p>\n<p>                             &#8211; 3 &#8211;\n<\/p>\n<p>However, in the present case, the Assessing Officer has<br \/>\nnot examined   whether the    debt has, in fact, been written<br \/>\noff in accounts of the assessee.       When bad debt occurs,<br \/>\nthe bad debt account is debited and the customer&#8217;s account<br \/>\nis credited, thus, closing the account of the customer.<br \/>\nIn the case of Companies, the provision is deducted from<br \/>\nSundry Debtors.      As stated above, the Assessing Officer<br \/>\nhas not examined whether, in fact, the bad debt or part<br \/>\nthereof is written off in the accounts of the assessee.<br \/>\nThis exercise has not been undertaken by the Assessing<br \/>\nOfficer.   Hence, the matter is remitted to the Assessing<br \/>\nOfficer for de novo consideration of the above-mentioned<br \/>\naspect only and that too only to the extent of the write<br \/>\noff.\n<\/p>\n<p>       Subject to above, the civil appeals filed by the<br \/>\nassessee are disposed of with no order as to costs.\n<\/p>\n<p>                                      &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                     [S.H. KAPADIA]<\/p>\n<p>                                      &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                     [AFTAB ALAM]<br \/>\nNew Delhi,<br \/>\nFebruary 09, 2010.\n<\/p>\n<p>                  IN THE SUPREME COURT OF INDIA<\/p>\n<p>                  CIVIL APPELLATE JURISDICTION<\/p>\n<p>                  CIVIL APPEAL NO.5292 OF 2003<\/p>\n<p>T.R.F. Limited                                            &#8230;Appellant(s)<\/p>\n<p>                                 Versus<\/p>\n<p>Commissioner of Income Tax, Ranchi                       &#8230;Respondent(s)<\/p>\n<p>                            O    R    D    E   R<\/p>\n<p>       In view of our Order passed today in Civil Appeal<br \/>\nNo.5293 of 2003 and Civil Appeal No.5294 of 2003, we remit<br \/>\nthis case concerning Assessment Year 1994-1995 also to the<br \/>\nAssessing    Officer,      who   is        directed      to    consider      the<br \/>\nquestion    as   to    whether   the       write   off    is    done    by   the<br \/>\nassessee    in   its     accounts     in    accordance         with    the   law<br \/>\ndeclared by us in the above order.\n<\/p>\n<p>       The       civil     appeal         filed     by        the     assessee,<br \/>\naccordingly, stands disposed of with no order as to costs.\n<\/p>\n<p>                                                &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                               [S.H. KAPADIA]<\/p>\n<p>                                                &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J.\n<\/p>\n<p>                                               [AFTAB ALAM]<br \/>\nNew Delhi,<br \/>\nFebruary 09, 2010.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Trf Ltd vs Commnr. Of Income Tax on 9 February, 2010 Author: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.J. Bench: S.H. Kapadia, Aftab Alam IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.5293 OF 2003 T.R.F. Limited &#8230;Appellant(s) Versus Commissioner of Income Tax, Ranchi &#8230;Respondent(s) With Civil Appeal No.5294 of 2003 O R D [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-242884","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Trf Ltd vs Commnr. 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