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    <title>Assessing Officer wrongly rejected taxpayer&#039;s accounts, violating section 145(3) and section 144 of Income Tax Act.</title>
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    <description>Rejection of books of account - Instead of making the assessment by considering the provisions of section 145(3) read with section 144, the AO has proceeded to make specific disallowance after rejection of books of account. This action of the AO is not permitted under law</description>
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      <description>Rejection of books of account - Instead of making the assessment by considering the provisions of section 145(3) read with section 144, the AO has proceeded to make specific disallowance after rejection of books of account. This action of the AO is not permitted under law</description>
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