Dismissing the appeal of the revenue , the Court held that, addition cannot be made on the basis of  valuation report of site engineer higher than work -in- progress recorded in the books of account.Moreover, even if assume that the closing stock i.e. work-in-progress is in excess of that recorded/disclosed by the respondent, the same has to be added to the income only under section 69A. No question of law arises . (AY. 2009-10)