2026 (2) TMI 637

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....HURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 22.12.2025 for the assessment year 2017-18 as per the grounds of appeal on record. 2. That as evident from Para 3.2 of the order of the Ld. CIT(Appeals)/NFAC that in spite of several opportunities being provided to the assessee failed to produce books of account before the A.O and....