9911796707
TMI Blog2010 (3) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Sri : S. Parthasarathi, Adv. JUDGMENT MRS. JUSTICE B.V. NAGARATHNA The Revenue has preferred this appeal challenging the order dated 12-10-2004 passed in ITA No. 597/Bang/1999 on the following substantial questions of law: (i) Whether the Tribunal was correct in holding that the assessee would be entitled to claim deduction for provision for had and doubtful debts only same has been wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and the learned Counsel for the respondent. 3. During the course of the arguments, it has been brought o our notice that the substantial questions of law raised in this appeal have been considered in I.T.A. No. 103/2005 which was disposed of by this Bench today and accordingly, the matter may be remitted back to the Assessing Officer to consider as to whether the deductions sought under Bectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ONER OF INCOME TAX, RANCHI in C.A.No. 5293/2003 disposed of on 9-2-2010, a similar direction was issued by the Apex Court. Following the aforesaid decision and the direction issued in I.T.A. No. 105/2005, this matter is also remanded to the Assessing Officer to consider this aspect of the matter afresh and pass orders in accordance with law. Accordingly, the appeal is disposed of. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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