Dismissing the appeal the Court held that   the claim of bad debts made by the assessee was found unacceptable by the Tribunal, inasmuch as for treating a debt as having turned bad, it was necessary to make an objective decision on the facts as to the impossibility of recovery of the debt, and such an opinion must be honest and ought to be made after taking into account all the relevant factors, whereas the opinion of the assessee was neither honest nor objective, keeping in view the relevant factors. Therefore, the Tribunal had rejected the plea of the assessee and confirmed the order of the Commissioner (Appeals.) No question of law arose. (BP 1-4-1987 to 22/23-12-1997)