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The ld. AO has wrongly stated in para 6 on page 7 of the assessment order that the total turnover cannot decrease due to decrease in the booking rate. This is quite illogical in the sense that the total booking income is the sum total of the freight received per consignment during the year. The freight is the amount of total weight multiplied by rate of booking per kg. It is hard to understand now the reduction in booking rate does not affect the booking income. During the year under consideration, the booking rate between Surat - Hyderabad route was decreased which affected the freight booking income and resultantly, it reduced to some extent. The reasons for decrease in booking rate and freight booking income were submitted to him in our office letter dt. 22.12.2003 which is reproduced by the ld. Assessing officer on pages 4 & 5 of the asst. order. Thus, the said query was also explained with facts and figures through the above letter of submission.