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Sec. 145 of Income Tax Act, 1961—Rejection of books— The provisions of Section 145 (3) can only be applied if the assessing officer is not satisfied about the correctness or completeness of accounts of the assessee primarily, therefore, even without examination of the books of accounts of the assessee which assessee has not produced despite called for by the assessing officer, application of the provisions of Section 145 (3) is premature, therefore, in the interest of justice, the whole issue was aside back to the file of the ld AO with a direction to the assessee to produce books of accounts and vouchers before him for examination. - VRB FOODS PVT. LTD. V/s DEPUTY CIT -  27 ITCD Online 050 (ITAT-DELHI)