Provisions written back can not be added to income if provision was not allowed in the earlier year

HIGH COURT OF DELHI + ITA No. 964/2009, 967/2009, 1003/2009, 1013/2009, 1014/2009 & 1015/2009 Date of Decision January 30, 2012. COMMISSIONER OF INCOME TAX (CENTRAL)- I  VERSUS MOHAN MEAKIN LIMITED  ORDER R.V. EASWAR, J.: These are six appeals filed by the revenue under Section 260A of the Income Tax Act (Act, for short). We have taken up ITA 964/2009 as the lead matter. In this appeal, the following substantial question of law was admitted on 22nd October, 2009:- “Whether ITAT was correct in law in deleting the addition made by the Assessing Officer on account of...