Assessing Officer and CIT(A) Fail to Justify Inapplicability of Section 44AD; No Addition u/s 68 Permissible.

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....Addition u/s 68 - assessee opted to declare income u/s 44AD @ 8% - Section 44AD was introduced to help the small traders to tax on presumptive basis who have difficulties in maintaining books of account and other records - neither AO nor the CIT(A) have given any reason as to why the provisions of Section 44AD are not applicable to this case - no addition u/s 68 when income has been estimated....