Assessee followed method of accounting same as earlier years and the lower authorities never questioned its books of account. AO rejected books of account in impugned year and made a disallowance under provisions of the Act. Tribunal observed that there was no change in profit after recasting. AO did not point out any specific defect in maintenance of books of account and did not identify accounting standard has to be followed by the Assessee. Held rejection books of account by AO was not proper. (AY. 2008-09)