Dismissing the appeal of the assessee the Court held that  the  Tribunal  has directed the AO to recalculate the addition at the rate of 2 per cent. on the gross profit. The Tribunal nowhere had said that the undisclosed income which was filed by the assessee himself should not be taken into account. The assessee himself before the Assessing Officer had made a request that the income of Rs.62,27,305 declared by him be accepted and the assessment be completed. From a perusal of the order passed by the Commissioner (Appeals) also, it was evident that the dispute was only with regard to the rate of gross profit on the income which was not disclosed by the assessee. Therefore, it could not be said that the AO had disobeyed the direction contained in the order passed by the Tribunal. The assessment order was valid.