ITAT remanded matter on question of rejection of books of account u/s 145 (3) if proper explanation or details were filed before AO

Brief of the case:

AO find decline in gross profit rate in current year in comparison to previous year. On examination of books of account AO found discrepancies in accounts. He made additions after rejecting books of account u/s 145 (3). Assessee filed appeal before CIT (A) who allowed appeal of the assessee by holding that mere difference in rate of gross profit would amount to rejection of books of account and deleted the additions. Aggrived from the order revenue filed appeal before ITAT. After going thro

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