1940 (11) TMI 31

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....sioner be required to state some alleged points of law arising out of the orders of his department in respect of the assessment of the petitioner firm for the year 1936-37. The main question arising is whether a sum of Rs. 9,088, which was claimed to have been written off as a bad debt, was in fact so written off in the year under assessment. It appears that a sum of Rs. 9,653 was due from the deb....

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....he dividend that received amounted to Rs. 579 and this deducted out of a sum of Rs. 9,666 left a balance of Rs. 9,088 which, it is claimed, was written off as a bad debt. It has been stated before us by Mr. Kirpa Ram Bajaj that the assessee was told that this was the final dividend but at no time was this stated by the assessee himself. The onus of proving that a debt has become had and when it ha....