depreciation of Rs.14,99,267/- has already been\ndisallowed, the net profit rate of 11% applied by the Assessing Officer is\ntoo high when appellant has shown comparatively higher profit margin of\n10.13% and 9.68% in subsequent years i.e. A.Y. 2021-22 and A.Y. 2022-\n23 to cover up the deficiencies of unproved sundry creditors/remission of\nliabilities found during search