K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3123 OF 2008 The CIT-6 Mumbai )..Appellant Versus M/s.Mahindra Ugine Steel Co.Ltd.,) Mumbai )..Respondents ---- Mr.J.S.Saluja for the appellant. Ms.Aarti Sathe for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 4.3.2009. PC 1. Revenue is in appeal on the following question :- (A) Whether on the facts and in the circumstances of the case, the Hon’ble Tribunal are justified in law in confirming the order of CIT(A) deleting the addition of Rs.12,18,562/- on account of bad debts without appreciating the fact that such bad debts arose on account of claims against Government Department and hence cannot be considered as bad debts as held by Hon’ble Karnataka High Court in the case of South India Surgical Corporation Ltd. (287 ITR 62) ? 2. The question in our opinion, is covered by the judgment of this Court in Income-tax Appeal (Lodging) No.1915 of 2007 in the case of CIT Vs. M/s.Star Chemicals (Bombay) P.Ltd., and as explained in Oman International. Considering the above, question as framed would not arise. Consequently, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J)