Tribunal held that the assessee had declared gross profit at 10.34 per cent. and 8.61 per cent. for the assessment years 2014-15 and 2013-14 whereas for the current year it had declared only 6.12 per cent. There was no finding by the Assessing Officer against the books of account and stock register and even the books of account had not been rejected by the authorities. Therefore, when the books of account and stock register were filed and the books of account were audited in the absence of any objection regarding the books of account and stock register, there was no substance in estimating the gross profit, by comparison to the assessment years 2014-15 and 2013-14. Therefore the Commissioner (Appeals) was not justified in confirming the ad hoc addition to an extent of Rs. 3,50,000 in the facts and circumstances of the case.(AY.2015-16)