For audit

Respected Sir, One of my client is a broker (Adhatiya) and deals in Onion and other agricultural products. He was purchasing products from farmers and selling it to fruits and vegetable merchants on same rates therefore there is no any gross profit or loss during the year. Beside this he was charging 6% commission, Mandi tax and coolie charges from buyers. Mandi tax and coolie charges were paid with same amount. As total sales / turnover for F.Y. 2014-15 is 4,24,98,000/- and return was flied without getting books audited. Now case is opened for complete scrutiny. Now my questions are as under – 1. When the assessee is not getting any profit except his commission, then whether he should be treated as Kuccha Aadhatia or Pakka Aadhatia ? 2. Assessee was liable for audit of his books of accounts ? If no, then any clarification is available by the CBDT or Department or any case law available. Please guide me.