Section 145(3) of the Income-tax Act, 1961—Books of accounts - Invocation of section 145(3) is unjustified as no defect was noted in the books of accounts to disregard the same and it was noted that CIT (A) in his order while rejecting the Books of Account does not specify the defect in the record and the basis of the rejection appears to be best judgment of assessment done by him and the rejection of books should precede the best judgment assessment, however, revenue has not been able to show any defect in the assessee's records which would warrant rejection of books and making a best judgment assessment- - PR. CIT V/s SWANANDA PROPERTIES P. LTD. - [2019] 267 TAXMAN 429 (BOM)