Section 145 of the Income-tax Act, 1961—Method of accounting—Tribunal is justified in law in not appreciating the provisions of section 145 which requires to reject the book result of the assessee where the assessing officer is not satisfied about the correctness or completeness of the accounts of the assessee - PR. CIT V/s GANGA GLAZED TILES (P.) LTD. - [2019] 14 ITCD Online 17 (GUJ)