Held that the Commissioner (Appeals) is  justified in rejecting the extrapolation made by the Assessing Officer on the total turnover of the assessee because, if there were sales made outside the books of account to certain parties, the assessee’s entire turnover could not be taken as suppressed turnover in the absence of any documentary evidence to substantiate it.  The addition of gross profit ratio of 8.6 per cent. of such sales the gross profit ratio declared by the assessee on total sales as calculated and confirmed by the Commissioner (Appeals), is  upheld.  Whatsapp chat messages did not pertain to the year under consideration and, therefore, the extrapolation is  justified only with regard to these three parties, and the addition is  to be reduced accordingly. Order of CIT(A) is affirmed. (AY.2021-22)