2001 (10) TMI 30

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....ion which the Tribunal had relied on to hold in favour of the assessee had itself relied on an earlier decision of the same Tribunal for the earlier assessment year. That decision was the subject-matter of a reference and was considered by this court in CIT v. Annapurani Veerappan [1992] 193 ITR 426. In that case, this court held that debts which the assessee claimed to have become irrecoverabl....