Held that in respect of the addition on account of gross profits, it was a matter of record that the assessee maintained complete books of account on a day-to-day basis which were subjected to audit. There was no adverse remark by the auditor in the audit report. Neither were the accounts rejected nor was section 145 of the Act invoked. From the evidence submitted, it was seen that all the transactions shown in the reconciliation statements were verifiable. Order of CIT(A) deleting the addition is affirmed.  (AY. 2015-16)