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2005 (2) TMI 427 - ITAT AGRA
Extract:
.......assessee will extend her full co-operation and will produce the books of account and file details required by the AO. In case the assessee fails to co-operate or to produce the books of account, the AO will be free to make a proper assessment as the circumstances may require. 44. In the result, assessee s appeal is allowed for statistical purposes.