2015 (10) TMI 539

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....g, Junior Standing Counsel ORDER 1. This appeal is filed against the order dated 25th February, 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2615/DEL/2012 for the assessment year 2006-07. 2. It is recorded in the impugned order of the ITAT that the Assessing Officer ('AO') rejected the claim made by the Assessee by way of a letter, during the assessment proceedings....

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....al income. It was for that purpose that the ITAT remanded the matter to the AO for a decision afresh. 3. It is urged by Ms. Suruchi Aggarwal, learned Senior Standing counsel for the Appellant, on the strength of the decision of the Supreme Court in Goetze (India) Ltd. [2006] 248 ITR 323 (SC), that the ITAT erred in accepting the claim of the Assessee for deducting the bad debts written off, wit....