The High Court therefore held that the DVO reference was made only after rejection of the books and was not contrary to Sargam Cinema. The High Court examined the actual assessment record rather than merely looking for an express/formal sentence stating “books rejected.” High Court Decision: The High Court held that this was not a case where the AO had mechanically relied upon a DVO report without rejecting the books. Since the books had actually been considered and rejected before the DVO reference, there was no violation of the principle laid down in Sargam Cinema. We are not inclined to interfere with the impugned judgment and order passed by the High Court.