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2009 (12) TMI 558 - KERALA HIGH COURTRejection of Accounts - Assessing Officer stated several reasons for rejecting the books of account - Tribunal has not exercised its jurisdiction properly and fairly - set aside the order of the Tribunal and remit the matter to the Tribunal to re-examine the appeal after giving opportunity to the parties - Tribunal should call for the books of account and examine whether inadequacies of the accounts and the reasons stated by the Assessing Officer for rejection of it exist and then decide the appeal
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