Held that when  there is discrepancy of stock is found in the course of survey, addition can be made only to the extent of profit element in sales considering the average sales price as ascertainable from sales recorded and not entire sale proceeds.  The Assessing Officer was to restrict the addition on account of out of books sales to the extent of the profit element, i. e, gross profit that too by considering the average sale price as ascertainable from the sales recorded by the assessee. (AY. 2014-15)