:1: [ASN] [ASN] [ASN] IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 526 OF 2009 IN INCOME TAX APPEAL LODGING NO.1956 OF 2008 WITH INCOME TAX APPEAL LODGING NO.1956 OF 2008 The Commissioner of Income-tax-City-VII. ..Appellant. Vs. M/s. United Motors (I) Ltd. ..Respondent. Mr. P.S. Sahadevan for the Appellant. Mr.Paras Kaka with Mr.A.K.Jasani for the Respondent. CORAM : F.I.REBELLO & R.S.MOHITE, JJ. DATE : 24TH FEBRUARY,2009. PC : 1. Considering the cause shown, delay condoned. Office to register the appeal on the appellant’s removing office objections within six weeks from today. On failure to remove the office objections, appeal to stand dismissed without further order of this court. INCOME INCOME INCOME TAX APPEAL LODGING NO.1956 OF 2008 TAX APPEAL LODGING NO.1956 OF 2008 TAX APPEAL LODGING NO.1956 OF 2008 1. Office objections waived. 2. Revenue is in appeal against the order of the tribunal dated 18.10.2007 whereby the learned tribunal was pleased to dismissed the appeal preferred by revenue and confirmed the order of the CIT(A). :2: 2. The CIT(A) in the course of the discussion noted that the Assessing Officer had been fair enough to admit in the remand report that the appellant had as many as 560 parties having bad debts renging from Rs.202/- to Rs.1.00 lakh. The learned CIT (A) further noted that it is not compulsory for the assessee to take legal proceedings against the debtor for recovery of the claim before writing off it as a bad debt. In our opinion, the issue stands concluded by the judgment of this court in Commissioner Commissioner Commissioner of Income Tax Vs. Star Chemicals Bombay of Income Tax Vs. Star Chemicals Bombay of Income Tax Vs. Star Chemicals Bombay Pvt. Pvt. Pvt. Ltd. reported in (2008) 220 CTR 319. Ltd. reported in (2008) 220 CTR 319. Ltd. reported in (2008) 220 CTR 319. Considering the above, in our opinion, Question-A would not arise. 3. In so far as Question-B is concerned,issue is covered by the judgment of this court in the case of Commissioner Commissioner Commissioner of Income Tax Vs. Bhor Industries Ltd. of Income Tax Vs. Bhor Industries Ltd. of Income Tax Vs. Bhor Industries Ltd. reported reported reported in 264 ITR 180. in 264 ITR 180. in 264 ITR 180. In our opinion, there is no merit in this appeal and accordingly, the same is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)