Court held that in remand proceedings the assessee had filed on sample basis the details of the commission income earned by him, though not for the entire year, and the Assessing Officer during the remand proceedings had not controverted this nor pointed out any defect in the submission filed by the assessee, that the assessee merely acted as an agent, that all the details of the truck owners were furnished before the Assessing Officer and that the assessee was absolved of the liability to deduct tax at source once he had collected form 15I.  Accordingly the Tribunal dismissed the appeal of the Department. On appeal by the revenue the Court held that   in an over all view of the matter, the reasoning assigned by the Tribunal was convincing. No question of law arose. The Tribunal did not err in deleting the addition made under S.  40(a)(ia) on account of non-deduction of tax under S. 194C holding that the assessee was a mere commission agent.( AY. 2007-08)