Sec. 145(3) r/w sec. 144

Proviso as written in Sec.144- Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (1) of section 142 has been issued prior to the making of an assessment under this section.

So since previous notice was issued to u under Sec.142(1) & then books were rejected under Sec.145(3) hence no need to serve show cause notice for making best judgement assessment u/s 144 in ur case.