Dismissing the appeal, that the books of the assessee were duly audited under section 44AB of the Act and the Assessing Officer while making ad hoc disallowance had not rejected the books of account. When the books of account maintained by the assessee were duly audited and had not been rejected by the Assessing Officer the ad hoc disallowance made on the basis of surmises was not sustainable.(AY.2017-18)