Assessee executed works contract for State Public Works Department relating to road construction. Assessee received payments from various Government departments from which TDS had been deducted by payer departments. 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 liable to tax.  On appeal, Commissioner (Appeals) scaled it down to 4 per cent without depreciation. On appeal the Tribunal  upheld estimation of profit at 4 per cent by Commissioner (Appeals).  (AY. 2016-17)