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2009 (9) TMI 655 - PUNJAB AND HARYANA HIGH COURTWhether Tribunal was justified and right in setting aside the order of the Commissioner of Income-tax (Appeals) for de novo consideration and that too without reverting to the findings given by the Commissioner of Income-tax (Appeals) that 'the provisions of section 44AD are not applicable, not only because the gross receipts are more than Rs. 40 lakhs, but also because the guidance from the provisions of section 44AD cannot be taken as he is a handling and transport contractor of food grains procurement agencies and does not have his own trucks for transportation of foodgrains bags Held that:- section 44AD did not apply. books of account are not maintained. The Commissioner of Income-tax (Appeals) also proceeded on that assumption. There is no discussion or finding that the order of the Commissioner of Income-tax (Appeals) was erroneous. Revenue is unable to rebut the submission that there is no discussion or finding in the order of the Tribunal that the order of the Commissioner of Income-tax (Appeals) was erroneous and reasons for such a finding. order of the Tribunal set aside and remand the case to the Tribunal, appeal is disposed of accordingly.
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