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Assessing Officer's Rejection of Books Deemed Unjustified; Lacked Valid Reasons per Income Tax Act Section 145(3.

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Full Text of the Document

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....Rejection of books of account and estimation of gross profit - basis of rejection of rejection of accounts by the AO was totally erroneous and uncalled for. - AO has not given any reason which would fall within the four corners of the ingredients as stipulated u/s. 145 (3)....

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