AO Partially Disallows 10% of Expenditure on Consumable Stores u/ss 144 and 145, No Prejudice to Assessee.

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....It was permissible for the AO to reject the books of account u/s 145 and pass assessment order u/s 144 - Instead, the AO had disallowed the claim of expenditure on "Consumable Stores" only 10%. The assessee is not prejudiced in any manner in not resorting to the best judgment assessment by the AO.....