Sec. 145 of Income Tax Act, 1961 – Rejection of books of accounts – Revenue challenged the order of CIT(A) in the appeal that the CIT(A)committed error in deleting the addition of Rs. 56,81,31,074/- on account of increased profit after invoking provision of Section 145(2) of the I. T. Act, 1961 and; in holding that the 'additional income' of Rs. 34,50,00,000/- surrendered by the assessee during search can be included in regular P & L account of the assessee. High Court while dismissing the appeal of the revenue held that:– Whatever discrepancy was explained by assessee have been accepted and whatever discrepancy assessee could not explain as per seized paper, assessee offered the same for taxation. Therefore, it is clearly business income in nature and assessee has rightly taken it into P & L A/c. The A.O. has not brought any material on record if assessee doing any other business so as to link the surrender to any other income earned by the assessee. Therefore, there is no infirmity in the Order of the CIT(A) in deciding the issue in favour of the assessee – VARUN BEVERAGES LTD. [2020] 79 ITR (TRIB) 133 (ITAT-DELHI)