https://www.taxtmi.com/highlights?id=24633 Rejection of books of accounts u/s 145 - AO proceeded to exercise power under section 144. Therefore, it is not possible to accept the submission that the assessing officer really made the assessment under section 143(3) and by mistake he recorded to have passed the same under section 144. - HC en-us Wed, 09 Sep 2015 13:05:37 +0530 Wed, 09 Sep 2015 13:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24633 Rejection of books of accounts u/s 145 - AO proceeded to exercise power under section 144. Therefore, it is not possible to accept the submission that the assessing officer really made the assessment under section 143(3) and by mistake he recorded to have passed the same under section 144. - HC Highlights Income Tax Wed, 09 Sep 2015 13:05:37 +0530 https://www.taxtmi.com/highlights?id=24633