PCIT v. Babubhai Ramanbhai Patel (2022) 444 ITR 165/ 288 Taxman 93/ 216 DTR 127/ 327 CTR 481 (SC)

S. 260A : Appeal-High Court-Bad debt-High Court not admitting additional question on issue-Directed the High Court to decide the issue along with other questions. [S. 36(1)(vii)]

Allowing the appeal of the revenue the Court held that   the question of law, whether the Appellate Tribunal was right in deleting the disallowance on account of bad debts written off amounting to Rs. 6,65,78,426 was to be dealt with and considered by the High Court along with the other questions of law in accordance with law and on its own merits.