The assessee, engaged in manufacturing and trading, deposited substantial cash during demonetisation. The AO rejected the books under section 145(3), treating the deposits as unexplained under section 68. The Tribunal observed that the assessee maintained audited accounts, duly accepted in audit, and no defects were found in stock or trading results. Rejection of books only for cash deposits was unjustified. Addition was deleted. (AY. 2017-18)