Allowing the petition the Court held that , when the matter remanded the matter to the Assessing Officer , he ought to have followed the direction of the Appellate Tribunal . The directions issued by the Tribunal were plain and simple as it took the view that section 44AD was not applicable and directed the assessee to attend the assessment proceedings and justify its case on lower rate of profit in accordance with its books of account. Followed CIT v. Chhabil Dass Agarwal (2013) 357 ITR 357 (SC) .The Court held that availability of alternative remedy is not bar to entertaining the writ petition .Matter remanded.( AY.2004-05)
Engineering Professional Co. Pvt. Ltd. v Dy CIT (2020) 424 ITR 253 /186 DTR 33/ 313 CTR 272/ 270 Taxman 242 ( Guj) (HC)
S.44AB: Presumptive taxation — Construction Business — Appellate Tribunal remanding the matter-The Assessing officer not following the direction of the Appellate Tribunal – Directed the Assessing Officer to follow the direction- Availability of alternative remedy is not bar to entertaining the writ petition [ S.44AD ,144, 251(1),Art , 226 ]