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3. The facts emerging from record are that the assessee-firm is engaged in the processing and trading of pulses and has shown income from this business as well as income from interest and insurance claim during the year under consideration. The books of account along with bills and vouchers maintained by the assessee-firm were produced which were examined by way of test check basis and the assessment was completed under section 143(3) of the Act wherein as against the returned income of Rs.2,68,650/- assessed income arrived was Rs.8,47,618/-. The Assessing Officer has made addition on account of gross profit rate of Rs.4,45,668/- and added to the total income of the assessee. The Assessing Officer was of the view that for assessment year 2009-10 assessee has offered 2.96% on its receipts as gross profit while for assessment year 2007-08 the G.P. rate was 2.82%. Going by this benchmark, the Assessing Officer applied an average of the two G.P. rates at 2.89% to the trading result for the year under consideration. We further observe that in the earlier order of the Tribunal dated 28/8/2015, the G.P. rate of 2.79% was decided to be applied on the issue. It is the case of the assessee that since the turnover has increased in the present year, therefore, G.P. rate has gone down and that G.P. rate for the year under consideration which is declared by the assessee at 2.58% was even accepted by the Sales Tax Department and assessee has placed on record copy of Sales Tax Order passed by the Dy. commissioner of Sales Tax. The assessee before the ld. CIT(A) has stated that purchase and sales have been accepted by the Assessing Officer and the gross profit of the year has decreased to 2.58% from 2.82% while turnover has increased by 72.95% as compared to preceding year. The Assessing Officer on the other hand compared this result with the similar trade in the same locality of M/s Jai Ram Das Chandra Prakash and found that they were showing higher gross profit rate of 3.58% during the year. The ld. CIT(A) in his order has mentioned that Assessing Officer has given a detailed observation regarding the difference in the position of closing stock of matar processes and matar dal and has observed that the sale book did not shown any sales upto 15/3/2010.