incorrect and without
jurisdiction.
3. That 'Hiring Charges' has been decreased since last
assessment year and even if 'Freight Expenses ... aforesaid expenses was less than
previous year expenses as compared to turnover in respective
assessment year, hence, addition of Rs.9,80,062/- is incorrect
estimated GP rate of 6% and
applied the same to the declared turnover of Rs. 13,38,63,166/- and
trading addition ... assessee has
submitted only the reasons for decrease in the GP rate as well as
comparative cases where G.P. rate was much lower
last year i.e. in the previous assessment year, the total turnover
of the assessee was of Rs. 8.024 crores and GP rate ... further submitted that in the year under consideration, the
turnover of the assessee has been substantially increased to Rs. 13.57 cores
and, whereas, the assessee
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