Assessing Officer Unjustly Rejects Books of Account Without Identifying Defects; Fails to Justify Valuer's Report Rejection u/s 145(3.

Rejection of books of account - accounting for scrap - When no defect was pointed out in the books of account even during the course of scrutiny assessment and when the valuer’s report was not accepted by the AO, there was no reason for rejection of books of account u/s 145(3) - AT .....

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