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Income-tax Officer, Ward 2(5), Rajkot. Versus Girish M. Mehta. - 2005 (2) TMI 494 - ITAT RAJKOT
....... defect whatsoever was pointed out, thus there was no reason before the Assessing Officer for rejecting the book results and thereby estimating the profit merely by comparing the assessee s G.P. rate. M/s. Gayatri Bullion, which was standing entirely on different footings than the assessee. 17. In the result, the appeal of the Revenue is dismissed.