When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed...

When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then proceeded to deal with the entries in such books of accounts under different heads and had rendered their verdicts which have no potential for exposition of any legal theory or concept, the appeal is not maintainable u/s 260A - HC .....

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