{"id":71325,"date":"2010-02-01T00:00:00","date_gmt":"2010-01-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-rs-22-on-1-february-2010"},"modified":"2017-12-21T18:46:56","modified_gmt":"2017-12-21T13:16:56","slug":"commissioner-vs-rs-22-on-1-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-rs-22-on-1-february-2010","title":{"rendered":"Commissioner vs Rs.22 on 1 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Rs.22 on 1 February, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/459\/2009\t 5\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 459 of 2009\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-III - Appellant(s)\n \n\nVersus\n \n\nSATYANARAYAN\nJ KABRA (HUF) - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE RAJESH H.SHUKLA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 01\/02\/2010  \n \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n<p>\tThe Commissioner of<br \/>\n\tIncome-tax III, Ahmedabad has filed this Tax Appeal under Section<br \/>\n\t260A of the Income-tax Act, 1961 for the assessment years 2001-02<br \/>\n\tproposing to formulate the following substantial question of law for<br \/>\n\tdetermination and consideration of this Court;\n<\/p>\n<p> Whether<br \/>\n\t\tthe Appellate Tribunal is right in law and on facts in confirming<br \/>\n\t\tthe order passed by the CIT(A) in restricting the disallowance made<br \/>\n\t\tby the Assessing Officer in respect of bad<br \/>\n\t\tdebts amounting to Rs.22,00,936\/- to Rs.1,27,369\/- ?\n<\/p>\n<p>\tHeard Mrs.Mauna Bhatt,<br \/>\n\tlearned Standing Counsel appearing for the Revenue and perused the<br \/>\n\torder passed by the authorities below. The Assessing Officer while<br \/>\n\tframing the issue under Section-143(3) for the assessment years<br \/>\n\t2001-02 disallowed the assessee&#8217;s claim for bad debt of<br \/>\n\tRs.22,00,936\/-.  Being aggrieved by the said order the respondent<br \/>\n\tpreferred an Appeal before the CIT(A) who vide his order dated<br \/>\n\t28.7.2004 has partly allowed the Appeal of the assessee by<br \/>\n\trestricting the disallowance of bad debt to the tune of<br \/>\n\tRs.1,27,369\/-.  The Revenue being aggrieved by the said order of the<br \/>\n\tCIT(A) has preferred an Appeal before the Tribunal and the Tribunal<br \/>\n\thas confirmed the order of the learned CIT(A) Appeal.  It is this<br \/>\n\torder of the Tribunal which is under challenge in the present Tax<br \/>\n\tAppeal.\n<\/p>\n<p>\tThe learned CIT(A) has at<br \/>\n\tlength discussed the issue of bad debt and after making detailed<br \/>\n\tparty-wise analysis, has come to the conclusion that the assessee<br \/>\n\thas rightly written off the bad debt qua two parties, namely, (1)<br \/>\n\tShri Dhiren Vora and (2) M\/s. D. M. Investment. As a matter of fact,<br \/>\n\tthe CIT(A) has observed that though the principal amount was<br \/>\n\treceived by the respondent assessee, interest could not be received<br \/>\n\tfor two to three years and after taking follow up action it was<br \/>\n\tfound that the amount could not be released, the same was written<br \/>\n\toff during the previous year relevant to the assessment year in<br \/>\n\tquestion.  In case of M\/s.D. M. Investment continuously for four to<br \/>\n\tfive years though the interest accrued was added to the total<br \/>\n\toutstanding amount, the same could not be received and hence<br \/>\n\tultimately the amount was written off. The CIT(A), therefore, came<br \/>\n\tto the conclusion that keeping in view of the totality of the facts<br \/>\n\tand circumstances of the case as well as the various judicial<br \/>\n\tpronouncements put forth in the submissions, the Assessing Officer<br \/>\n\twas not justified in making the disputed disallowance of<br \/>\n\tRs.1,00,603\/- being the debit balance written off of the party Shri<br \/>\n\tDhiren Vora and Rs.19,72,964\/- being the debit balance written off<br \/>\n\tof the party M\/s. D. M. Invetment.\n<\/p>\n<p>\tWhile confirming the<br \/>\n\torder of the CIT(A) the Tribunal has observed that the CIT(A) after<br \/>\n\tconsidering the submissions and evidence submitted by the assessee<br \/>\n\thas given a clear cut finding that the assessee has proved that the<br \/>\n\tdebt has become bad during the year in respect of above referred two<br \/>\n\tparties. The Tribunal further observed that the CIT(A) has duly<br \/>\n\tverified necessary details complied in the paper-book. It is further<br \/>\n\tobserved that the decision of this Court in the case of CIT Vs.<br \/>\n\tAhmedabad Electricity Co. Ltd., 262 ITR 97 is clearly applicable to<br \/>\n\tthe facts and circumstances of the case and no contrary evidence was<br \/>\n\tthere before the Tribunal which may prove that the debt has not<br \/>\n\tbecome bad during the year.\n<\/p>\n<p>\tSince there is concurrent<br \/>\n\tfinding of fact given by both the authorities below, we are of the<br \/>\n\tview that no substantial question of law arises out of the order of<br \/>\n\tthe Tribunal. We, therefore, dismiss this Appeal.\n<\/p>\n<p>  (K. A. PUJ, J.) (RAJESH H. SHUKLA, J.)<\/p>\n<p>kks<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Rs.22 on 1 February, 2010 Author: K.A.Puj,&amp;Nbsp;Honourable Mr.Justice H.Shukla,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/459\/2009 5\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 459 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-III &#8211; Appellant(s) Versus SATYANARAYAN J KABRA (HUF) &#8211; Opponent(s) ========================================================= Appearance [&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":[16,8],"tags":[],"class_list":["post-71325","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Rs.22 on 1 February, 2010 - Free Judgements of Supreme Court &amp; 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