COMMISSIONER OF INCOME TAX DELHI-IV vs. HITKARI POTTERIES LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 13.07.2009 . Present: Mr. S.K. Sabharwal, Advocate for the appellant. . + I.T.A. 452/2009. . . . The bad debts shown in the income tax return was deleted by the Assessing Officer on the ground that no efforts were made by the assessee to recover the debts. This ground taken by the Assessing Officer while deleting the bad debts, was reversed by the C.I.T. (Appeals) and this was affirmed by the I.T.A.T. In its impugned order, while doing so, the I.T.A.T. has relied upon two judgments of this Court in 292 ITR 339 and 292 ITR 345. Since the matter is squarely covered by the judgments, no question of law arises. This appeal is accordingly dismissed. . A.K.SIKRI, J . . . . VALMIKI J.MEHTA, J . July 13, 2009 Ne . . # 4