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2012 (9) TMI 983 - HIGH COURT- ALLAHABADExtract: .......pra). 14. In the present case the AO did not record any findings on the entries recorded in books of accounts, nor rejected the accounts books before making the reference to the DVO. 15. For the aforesaid reasons we do not find that any question of law arise for consideration in this appeal by the High Court. 16. The Income Tax Appeal is dismissed.
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