2023 (10) TMI 1283

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.... For the Respondent Through: Ms Kavita Jha and Mr Himanshu Aggarwal, Advs. RAJIV SHAKDHER, J. (ORAL): 1. This appeal concerns Assessment Year (AY) 2010-11. 2. Via the instant appeal, the appellant/revenue seeks to assail the order dated 30.04.2020, passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 3. The sole ground on which the impugned order is sought to be assailed befo....

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....r-in-interest i.e., the respondent/assessee, could have written off the debts which were already turned bad. 6. The Commissioner of Income Tax [in short, "CIT(A)"] via his order dated 20.11.2015 has ruled in favour of the respondent/assessee. 6.1 This view has been sustained by the Tribunal. 7. According to us, this issue is no longer res integra, given the factual matrix arising in the instant....