S. 145 : Method of accounting-Without show cause notice rejection of books oof account is bad in law-Books of accounts rejected u/s. 145(3) without issuing any Show Cause Notice and framing assessment u/s. 143(3) and not u/s. 144 indicates that assessment is bad in law-Purchases verified by AO and found to be genuine and purchases correctly recorded in books of accounts and stock register, books of accounts cannot be rejected-Cash sales and cash deposited in bank was held to be genuine and where assessee maintains proper books of accounts audited by Charaterd Acountant-Stock register, CIT(A) was not justified by estimating income by applying NP Rate and books of accounts were to be accepted. [S. 68 ,115BBE, 143(3) 144, 145(3)]