Held, that the assessee-company had fully maintained its books of account with day-to-day quantitative details in respect of job work carried out. The books of account were audited under the Companies Act as well as under section 44AB of the Act. In the course of assessment proceedings, the assessee submitted various details including sales register, purchase register, month-wise summary of quantitative details of production in quantity as well as value, stock details of colour and chemicals duly disclosed in tax audit report and date-wise production register showing dyed pieces, dyed meters, dyed amount, dried pieces, dried meters and dried amount separately and complete books of account before the Assessing Officer. The auditors had not passed out any adverse remarks related to closing stock valuation of raw materials, colours and the Assessing Officer had not pointed out a single transaction of sale or purchase which was not accounted for or outside the books of account. Based on these facts, the books of account of the assessee should not be rejected and the turnover could not be enhanced on illogical basis by the Commissioner (Appeals).Addition is deleted.  (AY.2013-14)