Assessing Officer disallowed  the claim of the bad debt on ground that assessee had chosen not to comply with factual queries raised in connection with liability of bad debts and that write off was without valid reasons and proper basis. CIT(A) allowed the claim. On appeal the Tribunal held that  after 01/04/1989, all that was required to claim amount as bad and doubtful debts was to demonstrate (1) debt was part of income of earlier year and (2) it has been actually written of in books of accounts.  W rite off in books of account is  sufficient to allow  the claim. Order of CIT(A) is affirmed. (AY.  2006-07)