https://www.taxtmi.com/caselaws?id=65998 The Tribunal determined that the revised return filed on 1-11-1980 was valid and the assessment completed on 21-4-1982 fell within the permissible time frame. Regarding the deduction of bad debts claimed by the assessee, the Tribunal allowed deductions for debts owed by deceased parties but upheld the disallowance for other debts due to insufficient evidence. As a result, the appeal was partially allowed. en-us Fri, 28 Sep 1984 00:00:00 +0530 Sat, 19 Feb 2011 17:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65998 The Tribunal determined that the revised return filed on 1-11-1980 was valid and the assessment completed on 21-4-1982 fell within the permissible time frame. Regarding the deduction of bad debts claimed by the assessee, the Tribunal allowed deductions for debts owed by deceased parties but upheld the disallowance for other debts due to insufficient evidence. As a result, the appeal was partially allowed. Case-Laws Income Tax Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65998