2001 (10) TMI 263

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....celling the assessment order on the ground that the same is null and void. In all the three appeals the assessee did not choose to appear even after service of notice. However, a written submission was filed on behalf of the assessee. After considering the written submission and considering the argument of the learned Departmental Representative we dispose of the three appeals by this common order for the sake of convenience. 2. The learned Departmental Representative submitted that the AO selected all the three cases for scrutiny and after issuing necessary notice under ss. 142(1) and 143(2) of the Act the AO has made the assessment orders. On appeal, the first appellate authority cancelled the assessment orders on the ground that s. 44....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailable before us including the written submission of the assessee. We have to decide whether the case of the assessee comes within the Explanation (b) of s. 44AD of the Act. In other words, whether the supply of bamboo will be considered to be a work contract or not? Work contract is not defined in the IT Act, 1961. We have necessarily to go to the general law for the definition. The Hon'ble Supreme Court had an accession to deal with works contract in the case of Hindustan Shipping Ltd. AIR 2000 (SC) 2411. From the above case of Hon'ble Supreme Court it is very clear that there must be some service or work to be executed on part of the assessee apart from mere delivery of goods. Mere supply of bamboo without doing any service or work will....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ders that the income is underestimated or there has been computation of excessive loss. We do not find any infirmity in selecting the case for scrutiny. Hence, we set aside the order of the CIT(A). 5. The CIT(A) has not considered the merit of the case. He has simply declared the assessment orders null and void and thereby cancelled the entire assessment. Since the merit was not considered by the first appellate authority and the subject-matter of appeal before this Tribunal is whether the CIT(A) is correct in cancelling the assessment order by declaring as null and void. We are not going into the merit of the case as declared by the Hon'ble Rajasthan High Court in the case of Prem Agencies vs. CIT (1988) 67 CTR (Raj) 11 : (1988) 173 ITR....