Court held that  it was a case of succession and books of account and audit report of the proprietorship concern had continued from the concern and since the statement of account was available which was filed with the return of income of the company, the report of such audit in the prescribed form should not be rejected simply because it was filed along with return of the company which had succeeded the proprietorship concern. Such factual findings had not been displaced with the help of any relevant and cogent evidence by the Department. No question of law arose.(BP. 1-4-1989 to 14-7 1999)