Tribunal held that assessee was dealing in a large number of small items and it was consistently following method of determining stock at end of year by physically verifying same, in view of fact that all purchase and sale vouchers and other records had been found to be in order, mere fact of non-maintenance of stock register could not be basis for rejection of books of account. Tribunal also held that  applying Gross Profit Rate of year is not correct method of valuation of stock which ideally should be valued at cost or market price; for adopting an incorrect method of valuation, books of account could not be rejected.(AY. 2013-14)