Invocation of s.145(3) void ab initio for natural justice breach; books held valid, additions under s.68/s.69A and s.115BBE deleted

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....ITAT held that the assessing officer's invocation of s.145(3) to reject the assessee's books was void ab initio for breach of natural justice, and consequently the AO's additions based on estimated net profit and alleged undisclosed sale proceeds were unsustainable; records showed sale proceeds were duly reflected in the audited books, profit & loss account, fixed assets schedule and tax audit, and the additions were based on conjecture and are deleted. Further, once books are held valid under s.145, cash deposits recorded as cash sales cannot be treated as unexplained under s.68 or s.69A in absence of contrary material, rendering invocation of s.115BBE inapplicable.....