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Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
5 8. We have considered the rival contentions. Admittedly the assessee had failed to produce the books of account for verification and the assessee accepted assessment to be carried out on the basis of accounts and records available with the assessing officer. When the assessee failed to produce the books of account, the officer was justified in assessing the income