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2017 (1) TMI 1499 - ALLAHABAD HIGH COURT
No opportunity provided by AO before completing the assessment u/s 144 - Held that:- No substantial question of law has arisen in this matter. Besides the discussion made above, learned counsel for the appellant has also failed to point out any perversity, legal or otherwise in the judgments of Courts below, so as to warrant interference by this Court. It is not shown that any admissible and relevant evidence was ignored or any inadmissible evidence was taken into consideration or there is any other perversity, legal or otherwise, in the judgment under appeal.