(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.188 of 2009 Commissioner of Income Tax-12..Appellant Vs. Bhaidas Cursondas & Co., ..Respondent Mr.Suresh Kumar for the Appellant Mr. Paras Savla with Mr. S.G. Dalal for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 31ST MARCH, 2009 DATED: 31ST MARCH, 2009 DATED: 31ST MARCH, 2009 P.C.: P.C.: P.C.: . Revenue is in Appeal on the following question:- "(a) Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal was justified in law in allowing the appeal of the assessee by holding that the decision of the Special Bench in Oman International is squarely applicable and bad debts claim of Rs.45.02 lac ought not been disallowed; without appreciating the fact that the decision of the ITAT Special Bench in the case of Oman International has not attained finality?" The issue has been covered by the judgment of this Court in Commissioner of Income Tax vs. Star Commissioner of Income Tax vs. Star Commissioner of Income Tax vs. Star (-2-) Chemicals (Bombay) (P) Ltd., (2008) 11 DTR (Bom) 311 Chemicals (Bombay) (P) Ltd., (2008) 11 DTR (Bom) 311 Chemicals (Bombay) (P) Ltd., (2008) 11 DTR (Bom) 311 and the subsequent judgment in Director of Income Director of Income Director of Income Tax vs. M/s.Oman International SAOG Tax vs. M/s.Oman International SAOG Tax vs. M/s.Oman International SAOG in Income Tax Appeal No.114 of 2009 decided on 9th February, 2009. In the light of the above, there is no merit in this Appeal which is accordingly dismissed. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)