1 itxal-1621-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1621 OF 2010 The Commissioner of Income Tax-11 ..Appellant. V/s. Dr. Ramkrishnanan C. Modi ..Respondent. Mr. D.K. Kamwal for the appellant. Mr. Mahesh J. Devani for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 14TH JUNE, 2011 P.C. :- 1. Whether the Tribunal was justified in setting aside the order of CIT under section 263 of the Income Tax Act, 1961 relating to writing of bad debts, is the question raised in this appeal. 2. Perusal of the order of ITAT dated 24/2/2010 shows that the amount written off as bad debts for the assessment year in question 2005-06 has been recovered subsequently and offered to tax for the assessment year 2007-08 and the said assessment has attained finality. In this view of the matter, we see no merits in the appeal. Hence the appeal is dismissed with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)