( 1 ) THE following question requires our consideration under the Provisions of the income tax Act, 1961:"whether on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the Provisions of Rule 4 were applicable to the assessee's case when there was no finding that the rents were proved to be lost and irrecoverable and the suit was still alive?"the year of assessment is 1978-79. The assessee claimed that a sum of Rs. 30,000/- being the rent, was not recoverable from its tenant gem enterprises. This sum of Rs. 30,000/- was the rent not paid during the relevant accounting year. The income-tax officer noted that a civil suit has been filed by the assessee for the recovery of the arrears of rent and the suit is still pending and therefore it was not established that the rents have become unrealisable. The commissioner of income-tax (appeals) affirmed this order. However, the appellate tribunal held that the fact that rent due from the tenant has become irrecoverable would in a majority of cases be known only in subsequent years and not the year during which the tenant has remained in occupation. For this, the decision of t