2000 (1) TMI 160

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....ence and material submitted by the assessee before him. The Dy. CIT(A) in the original order dt. 10th Nov., 1992, had inter alia, observed that there is no occasion to disturb the book results of the assessee in relation to income derived from plying of trucks. The assessee derives income from execution of contracts and also from plying of truck. Though the receipts from the aforesaid two activities were shown separately, the expenses were not so shown separately. The AO applied profit rate of 35 per cent on the truck plying receipts and rate of 12 per cent on the contract receipts. In appeal, the CIT(A) reduced the rate of profit to 11 per cent on contract receipts and further held that rate of profit declared on truck plying receipts by t....

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.... furnish any additional evidence or new material before the Dy. CIT(A). He drew my attention to the copy of his letter dt. 12th Oct., 1993, (this date of 12th Oct., 1993) must be incorrect, as the impugned order under s. 154 was passed by the Dy. CIT(A) on 13th May, 1993 which shows that the assessee did not furnish any further details or material before the Dy. CIT(A). The Dy. CIT(A) had himself required the assessee to furnish such bifurcated details of expenses. The provisions of r. 46A provides that the Dy. CIT(A) may direct the assessee to produce any documents or details as he may consider necessary for proper disposal of the appeal. Sub-r. (4) of r. 46A overrides the other sub-clauses of r. 46A. The learned counsel thus submitted tha....

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....elf expressed his difficulty of giving effect to the order dt. 18th Nov., 1992, passed by the CIT(A). Pursuant to this, the assessee moved an application before the learned Dy. CIT(A) praying that he may clarify the facts and findings given by him so that the AO may properly give effect to his order, dt. 18th Nov., 1992. During the course of hearing of the said petition under s. 154, the learned Dy. CIT(A) might have required the assessee to furnish the bifurcation of common expenses relating to contract business and relating to income from plying of trucks. The assessee furnished estimated bifurcation of such expenses relating to truck plying business. The Dy. CIT(A) has simply restored the matter back to the AO with a direction that he ma....