Return of crasher work

You mean to say crusher work.
it is business income and hence file ITR3.

Turnover / Gross Receipts if less than 2 crore then you can show business income under 44AD and show actual profit or minimum 8% ( or 6% if digital mode ) whichever is higher (no books are required to be maintained) in this case file ITR4.

1. Since you have mentioned tipper I am assuming that the work you are engaged in is crushing and carrying of materials (any kind). 
2. The above activity will be categorized under the Business income and the income of such business will be charged under the head PGBP. 
3. Whatever the amount he had received towards crushing and carrying the load through his tipper will be considered as his gross sales and expenses incurred towards such business will be allowed as a deduction to arrive at a profit. 
4. Assessee is having an option to opt for presumptive taxation u/s 44AD and show profit @ 8% on his Gross sales or T.O. This option can be availed only when his gross sales are below Rs. 2 crores during the year. 
5. Otherwise, book of accounts needs to be maintained and arrive after deducting all the expenses. Relevant ITR will be ITR -3 in this case. 
6. In case of opting for presumptive taxation u/s 44AD ITR 4 needs to be filed (if income is below Rs. 50 lakhs). 
Please correct me if the above solution has an alternative view. 

Suresh ji , I think there is some ambiguity in point No 6 of reply
I think it should be "turnover or Gross receipts below 2 crore"

Yes. it should have been "gross receipts or Turnover" instead of gross sales. Accept Pravin Ji.

Suresh ji , I referred to point No. 6 of your reply.
pl look into that bracket part.