Addition affirmed on reduced G.P. rate on unaccounted sales as no perversity was pointed out in appr

IT: Where Assessing Officer had rejected books of account of assessee under section 145(3), estimation of gross profits for both years at 20 per cent by Tribunal as against 40 per cent made by Assessing Officer on unaccounted sales was justified as there was no perversity pointed out in approach adopted by Tribunal