The Assessing Officer made addition of 3 per cent on bogus purchases over and above GP rate of 4.63 per cent declared by assessee. Principal Commissioner  revised the Order. On appeal the Tribunal held that  the assessee had produced all necessary details of purchase, sales, audited books of account, quantity details and no discrepancy was found between purchase shown and sales declared. Revision order was quashed. High Court affirmed the Order of the Tribunal.  SLP of Revenue is dismissed. (AY. 2010-11)