2010 (8) TMI 255

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.... Act was served on the appellant?   b) Whether the Income Tax Appellate Tribunal rightly set aside the order of the Commissioner of Income Tax (Appeals) without adverting to the findings of the appellate authority and without considering the decision of the CIT Vidharbh and Marathwara Vs. Associated Cement and Steel Agencies, 147 ITR, 776 (Bom.)?   The assessee is a civil contractor and claimed the status as a partnership firm. Admittedly, during the course of assessment proceeding the assessee has not complied with the requirement of the notice and has not produced the books of account and, therefore, the assessment has been completed under Section 144 of the Income Tax Act. The assessing authority has taken the status of t....

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....al receipt. The Tribunal further held that since the assessment has been made under Section 144 of the Act, therefore, in view of Section 184(5) which is mandatory, the status of the appellant as should be AOP.   We have heard Sri Suyash Agrawal, learned counsel for the appellant, and Sri A. N. Mahajan, learned Standing Counsel.   The contention of the appellant is that the Tribunal has not considered the finding recorded by the CIT (Appeal) so far as the status is concerned. It has further been submitted that the order has not been passed under Section 144 of the Act, as the provision of Section 44 AD has been applied for estimating the net profit, therefore, provision of Section 184 (5) of the Act is not applicable.  ....