Given,
$$\begin{matrix} & \text{A} & \text{B} \\ \times & \text{B} & \text{A} \\ \hline (\text{B}+1) & \text{C} & \text{B} \\ \hline \end{matrix}$$
In the units column, A × B is a number whose units digit is B.
This happens when A = 1, or when A = 6 and B is even, or when B = 5 and A is odd. (B cannot be 0, as BA would then not be a 2-digit number.)
If A = 6 and B is even, AB × BA is a 4-digit number (the smallest such product is 62 × 26 = 1612).
If B = 5 and A is odd (A ≠ 1), AB × BA is also a 4-digit number (the smallest such product is 35 × 53 = 1855).
But the given product is a 3-digit number.
∴ A = 1
Thus, we have,
$$\begin{matrix} & 1 & \text{B} \\ \times & \text{B} & 1 \\ \hline & 1 & \text{B} \\ \text{B} & \text{B}^2 & \times \\ \hline \text{B} & (1+\text{B}^2) & \text{B} \\ \hline \end{matrix}$$
Now, the hundreds digit of the product is (B + 1), i.e. it is 1 more than B.
So, the tens column must give a carry over of 1.
⇒ (1 + B2) is a 2-digit number whose tens digit is 1.
⇒ 10 ≤ 1 + B2 ≤ 19
⇒ 9 ≤ B2 ≤ 18
⇒ B = 3 or B = 4
When B = 3 : 1 + B2 = 1 + 9 = 10. So, C = 0 and 1 is carried over, giving hundreds digit = 3 + 1 = 4 = B + 1.
Here, 13 × 31 = 403, which is of the form (B + 1)CB.
When B = 4 : 1 + B2 = 1 + 16 = 17. So, C = 7 and 1 is carried over, giving hundreds digit = 4 + 1 = 5 = B + 1.
Here, 14 × 41 = 574, which is of the form (B + 1)CB.
Hence, A = 1, B = 3, C = 0 or A = 1, B = 4, C = 7.