Where Assessing Officer found that the assessee had shown a GP rate of 11.25 percent as against the GP rate of 12.8 percent of the immediately preceding year and he made an addition by taking a GP rate of 12.8 percent for want of relevant documents, since the assessee had produced all relevant books before Commissioner (Appeals) and Assessing Officer had accepted same, the addition made on account of low GP rate was to be deleted (AY. 2010-11)