Tribunal held  one turnover could not be taxed in the hands of two different assessees one being the partnership and the other the proprietary concern of the assessee. The Assessing Officer was to delete the addition in the hands of the assessee to the extent of the turnover considered in the case of partnership. In the case of the partnership, in the assessment proceeding for the AY. 2008-09, the Assessing Officer had accepted the profit ratio at 8 per cent. There was no change in the business model of the partnership or the business of the assessee. Therefore, the Assessing Officer was to adopt the profit ratio of 8 per cent. as net profit on the gross receipts.(AY. 2008-09)