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2023 (5) TMI 622 - ITAT AHMEDABADRectification of mistake - provision of bad debts and settled against provision for doubtful debts - AO did not grant deduction of the bad debts so written off on the ground the assessee was not able to prove that the debt bad become bad during the year - assessee submitted that based on the Supreme Court decision of TRF Limited [2010 (2) TMI 211 - SUPREME COURT] the assessee was entitled to deduction of the same without having to prove that the debt has become bad - contention of the Ld. AR that the Tribunal has not considered the decision of Hon’ble Apex Court in the case of TRF Limited. HELD THAT:- It appears that there is a mistake apparent on record. Therefore, we recall the order [2022 (10) TMI 274 - ITAT AHMEDABAD] passed by the Tribunal to the extent of Ground No.3 only. The Registry is directed to place the appeal for hearing on 17.04.2023 to the extent of Ground No.3. Issue notice to both the parties accordingly. Hence, the present Miscellaneous Application is allowed.
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