- (1.) NOTICES were issued to the assessee to show-cause as to why his application may not be admitted and disposed of. NOTICES have been served but nobody appears on behalf of the assessee. We have gone through the record of the case. In our opinion, the following question of law arises and we direct the Tribunal to draw up a statement of the case and to make a reference to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the view of the Commissioner of Income-tax (Appeals) that the assessee-firm has done business of transportation and, therefore, was entitled to depreciation on trucks at 40% as against 30% allowed by the Income-tax Officer ?";