Held that there is no evidence to establish that the shortage of stock which was discovered on 1st Nov., 2017 i.e., the date of survey, was brought forward from the earlier years and therefore, the benefit of set off of the addition made on account of said shortage of stock can be given to the assessee only in asst. yr. 2018-19 i.e., the year in which such shortage was unearthed, and not in the earlier assessment years. Held that quantum of salary paid to employees in a trading concern cannot be directly proportional to the profits earned and, therefore, AO was not justified in making addition on account of alleged concealed profits by taking the unrecorded payments made by the assessee, a trading concern, to its employees as the base and applying salary to net profit ratio for arriving at the figures of concealed profits.(AY.2017-18)