JUDGMENT : S.H. KAPADIA, J. 1. In view of our Order passed today in Civil Appeal No. 5293 of 2003 and Civil Appeal No. 5294 of 2003, we remit this case concerning Assessment Year 1994-1995 also to the Assessing Officer, who is directed to consider the question as to whether the write off is done by the assessee in its accounts in accordance with the law declared by us in the above order. 2. The civil appeal filed by the assessee, accordingly, stands disposed of with no order as to costs.