1980 (12) TMI 89

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....n in this appeal is that the AAC, IT Rohtak was not justified in upholding the disallowance of the bad debt of Rs. 18,937 for the asst. yr. 1978-79. The assessee is an HUF carrying on business under the name and style of M/s Khubi Ram Dwarka Dass, Charkhi Dadri, Bhiwani. According to the account of M/s Goyal Dal Mill, Bhiwani in the books of the assessee, goods worth Rs. 55,937.17 were sold by the....

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.... invited our attention to the various letters written by the assessee to M/s Goyal Dal Mill, Rohtak demanding the amount of Rs. 18,937.17 due from it. Those letters were dt. 14thMarch, 1978 and were placed before the ITO as well as the AAC. The assessee also stated that its representative personally went to the party concerned and demanded the amount due but nothing was paid. Thereafter, the asses....