Assessee executed works contract for State Public Works Department relating to road construction.  The assessee did not get his accounts audited and furnished income at 3 per cent turnover based on estimates. Assessing Officer  held that since assessee had not maintained accounts, determined income at 8 per cent as per section 44AB, resulting in enhancement of income. On appeal, Commissioner (Appeals) scaled it down to 4 per cent without depreciation.   Tribunal up held the order of CIT (A).  On appeal by the Revenue, High court affirmed the order of the Tribunal (AY. 2015-16)