Ita/184/2009 Of The Commissioner Of Income Tax, Cochin v. M/S.cee Cee Brothers, Cochin

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 29TH JUNE 2009 / 8TH ASHADHA 1931 ITA.No. 184 of 2009() --------------------- ITA.123/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT(S): -------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.CEE CEE BROTHERS,CEE CEE HOUSE,COCHIN-682 002. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 29/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ----------------------------------- I.T.A. No. 184 of 2009 -------------------------------------- Dated this the 29[th] day of June, 2009 J U D G M E N T---------------------- Ramachandran Nair,J. Question raised pertains to assessee's entitlement for writeoff of bad debts which is in the form advance paid to retailers ofliquor appointed by them. The assessing officer disallowed theclaim for the reason that the advances were not made fromaccounted income of the assessee. However, assessee producedevidence before the first appellate authority to prove thatintending charges accounted was the source of advances made.The evidence produced by the assessee with the explanation wasaccepted in the first appeal and by the Tribunal. We do not findany question of law arising from the order of Tribunal. Theappeal is consequently dismissed. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE.