hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 96 OF 2009 INCOME TAX APPEAL NO. 96 OF 2009 INCOME TAX APPEAL NO. 96 OF 2009 The Commissioner of Income Tax ... App The Commissioner of Income Tax ... App The Commissioner of Income Tax ... Appellant Versus Shri. Ranbir Rajkapoor ... Respondent Mr.P.S. Sahadevan for the Appellant. Ms. Nandini Alenan for Respondents. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: FEBRUARY 11, 2009 DATED: FEBRUARY 11, 2009 DATED: FEBRUARY 11, 2009 P.C. P.C. P.C. . Admit on the following question of Law : "Whether on the facts and circumstances of the case and in law the Hon’ble Tribunal is right in dismissing the appeal of revenue as covered by decision of Special Bench of Tribunal reported in 100 ITD 285 (Mum), despite debt has not become bad?" . The Judgment of the Special Bench was in issue before us in I.T.X.A. No. 114 of 2009 in Director of Income Tax Versus M/s. Oman International Bank, We have upheld the majority view taken in the said decision. Independently also, in Income Tax Appeal (Lodging) No. 1915 of 2007 in Commissioner of Income Tax Versus M/s. Star Chemicals (Bombay) Pvt. Ltd. we had arrived at the same conclusion. Considering the above, the question would not arise. Consequently appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)