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TMI Blog2009 (9) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the learned Tribunal was justified and right in setting aside the order of the Com-missioner 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. The trucks are being arranged from the Truck Union, Mansa. The labour has been arranged from the Punjab Pardesh Palledar Mazdoor Union, Mansa as the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding that notice of hearing for September 11, 2008 was not served on or before September 11, 2008 ? (iv) Whether in the facts and circumstances of the case and in law the rate of 3 per cent. should have been applied keeping in view the past history of the case and comparing of the case with truck union in the area ? (v) Whether in the facts and circumstances of the case the impugned order of the learned Tribunal remanding the case to the Assessing Officer is sustainable and more so in view of the judgment passed by this hon'ble High Court reported in Ranbaxy Holding Company v. CIT [2007] 208 CTR 413 (P&H) ?" 2. The assessee is a labour contractor. He filed his return declaring his income equal to 3 per cent. of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as per the books of account is not based on any application of mind or analysis of the rival contentions. Without discussing the rival contentions, the Tribunal reached the conclusion as under : "The answer given by the hon'ble High Court to question No. 3 is very much relevant. Accordingly, we direct the Assessing Officer to complete the assessment as per the books of account. We direct the assessee to produce relevant books of account as directed by the Assessing Officer. The assessee shall co-operate with the Assessing Officer. In case of failure, the Assessing Officer is at liberty to act in accordance with the law." 6. Learned counsel for the assessee points out that in the judgment referred to in the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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