ORDER SHEET ITA 345 OF 2009 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-II, KOLKATA Versus M/S. BEHABAR INVESTMENT LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 23rd February, 2015. For Appellant/Petitioner : Mr.R.K.Sinha,Advocate For Respondent/assessee : Mr.J.P.Khaitan, Sr.Advocate Court : appeal was admitted on 17th December, 2009 and following question of law was formulated : Whether on facts and in circumstances of case Hon ble Tribunal was justified in law in confirming deletion of disallowance of Rs.22,02,587/- as bad debt only on strength of amount having been written off in books of account without considering whether there was any evidence showing that debt had become bad Mr.Khaitan, learned Senior Advocate appearing for assessee submitted that question is now covered by judgement of Supreme Court in 2 case of T.R.F. Ltd. vs. Commissioner of Income Tax, reported in (2010) 323 ITR 397 SC wherein following view has been taken : After amendment of section 36(1)(VII) OF Income-tax Act, 1961, with effect from April 1, 1989, in order to obtain deduction in relation to bad debts, it is not necessary for assessee to establish that debt, in fact, has become irrecoverable : it is enough if bad debt is written off as irrecoverable in accounts of assessee. In that view of matter, Mr.Sinha did not dispute position. There is, as such, nothing which requires to be decided by us. appeal is, thus, disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) Commissioner of Income-tax, Kolkata - II, Kolkata v. M/s. Behaber Investment Ltd