1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 438 OF 2007 The Commissioner of Income Tax-8 ...Appellant Versus V&V Designs Pvt. Ltd. ... Respondent. Mr. Suresh Kumar for the Appellant Mr. Atul Jasani for the Respondent. CORAM: B ILAL NAZKI and A.A. KUMBHAKONI, JJ. DATE: SEPTEMBER 9, 2008 P.C.:- Question No. 4(a), as framed in the Memo of Appeal, does not raise any question of law. 2. Question No. 4(b) is as follows:- “The question is whether in the facts and circumstances of the case and in law, the Tribunal is erred in not confirming the disallowance of Rs.92,43,476/- by concluding that the debts which are originally provided for in the books cannot be allowed without appreciating that the original return as well as books are revised and the amounts were actually written off?” 2 3. We understand that the Tribunal remanded the matter back to the Assessing Officer to inspect the Cash Method of Accounting System followed by the assessee regularly, and thereafter determine the income after ascertaining the factual position in regard to receipt. There is a finding of fact that the assessee was maintaining Cash Method of Accounting, and, therefore, the Tribunal directed to determine the income after ascertaining the factual position with regard to debts which had been allegedly written off. 4. In this view of the matter, we do not find that any question of law falls for determination by this Court in the appeal. The appeal is accordingly dismissed. BILAL NAZKI, J. A.A. KUMBHAKONI, J.