IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.9 of 2008 Date of decision: 28.3.2008 The Commissioner of Income Tax-Faridabad ......Appellant Versus M/s Escorts Auto Components Ltd., (Formerly known as M/s Escorts Employees Ancillaries Ltd.), 20/4, Faridabad. ......Respondent CORAM:- HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG * * * Present: Mr. Yogesh Putney, Advocate for the appellant-revenue. * * * Rakesh Kumar Garg, J . 1. The revenue has filed the present appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) against the order dated 23.2.2007 passed by the Income-Tax Appellate Tribunal, New Delhi Bench 'C' in ITA No.3429/Del/2005 for the assessment year 1998-99 raising the following substantial question of law:- “Whether on the facts and circumstances of the case, the Hon'ble ITAT was right in law in deleting the disallowance made on account of bad debts written off, though assessee failed to furnish evidences of debts becoming bad, considering the decision of Hon'ble Madras High Court in the case of South India Surgical Co.Ltd v. CIT, 201 CTR 289?” ITA No.9 of 2008 -2- 2. Learned counsel for the appellant has very fairly stated that the aforesaid identical questions have already been decided by this Court against the revenue in ITA No.607 of 2007 titled as Commissioner of Income Tax, Faridabad vs. M/s Septu India (P) Ltd., Begumpur, Khatola, Gurgaon decided on 6.2.2008 and ITA No.549 of 2007 titled as The Commissioner of Income Tax, Faridabad v. M/s Escorts Auto Components Ltd., (Formerly known as Escorts Employees Ancillaries Ltd.) 20/6, Mathura Road, Faridabad decided on 4.3.2008. 3. In the light of the above fact, no substantial question of law survives for our consideration in this appeal and accordingly, we decline to entertain the present appeal. Hence, this appeal is without any merit and the same is dismissed. (RAKESH KUMAR GARG) JUDGE 28.3. 2008 (SATISH KUMAR MITTAL) ps JUDGE