AO assessed income at the net profit shown in the hard disc data as the actual profit and rejected the books of accounts u/s 145(2) of the Act. No addition in the previous assessment year under the identical facts and circumstances, violation of Rule of Consistency. No corroborative evidence such as bogus purchase bills or bogus expenses and unexplained investment found during search.  Order of the CIT (Appeals) deleting the addition is affirmed. (AY. 2010-11)