Addition for low GP ratio cannot be made if it is consistent with previous Years without any change in factual position

Issue No.- 1 Addition on account of low GP declared by assessee:

• Assessee declared GP @ 12.57% which was increased by AO to 15% and accordingly made an addition of Rs. 1,01,755/- to the total income. The assessee had shown various expenses for job work, which was comparatively higher per unit manufacturing of carpet as compared to expenses shown by M/s Carpet Palace and M/s Supreme Carpet (sister concerns of assessee) engaged in similar business declared gross profit rate ranging from 20% to 30% during t

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