COMMISSIONER OF INCOME TAX Vs. R G SCIENTIFIC ENTERPRISES PVT LTD
LAWS(DLH)-2007-10-142
HIGH COURT OF DELHI
Decided on October 03,2007

COMMISSIONER OF INCOME TAX Appellant
VERSUS
R.G.SCIENTIFIC ENTERPRISES PVT.LTD. Respondents

JUDGEMENT

- (1.) In this appeal under Section 260-A of the Income Tax Act, 1961 ('the Act'), the Revenue has challenged the judgment dated 24th February, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench "F" ('Tribunal') in ITA No. 4045/Del/1999 for the Assessment Year 1995-96.
(2.) Admit.
(3.) The following question of law arises for consideration: Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in holding that a sum of Rs.9 lakh sought to be written off by the Assessee as a bad debt was in fact a business loss and liable to be treated as such" Filing of paper books is dispensed with.;


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