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Assessing Officer Justified in Rejecting Books Due to Missing Stock Register and Unsatisfactory Explanation by Assessee.

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....Rejection of books of account merely for absence of stock register - o satisfactory explanation had been furnished by the assessee for not maintaining the stock register. The rejection of books of account of the assessee by the Assessing Officer was, thus, justified. - HC....

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Assessing Officer Justified in Rejecting Books Due to Missing Stock Register and Unsatisfactory Explanation by Assessee.