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<h1>Delhi HC dismisses appeal lacking substantial question of law. AO must reject books for estimation.</h1> <h3>COMMISSIONER OF INCOME TAX DEL Versus M/s FLEXI PACK</h3> The Delhi HC dismissed the appeal as it lacked a substantial question of law. The Assessing Officer did not reject the books of accounts, precluding ... - The Delhi High Court dismissed the appeal as it did not raise any substantial question of law. The books of accounts were not rejected by the Assessing Officer, so there was no basis for estimation without proper rejection.