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2010 (7) TMI 612 - HC - Income TaxCompulsory scrutiny u/s 143(3) - rejection of books of accounts us/ 145 - question of law u/s 280A - Held that: - So far the question regarding the proceedings for assessment by way of compulsory scrutiny is concerned, it cannot be said that the AO had no jurisdiction to proceed with the assessment and to take up the matter for compulsory scrutiny particularly in view of the additions made in relation to the appellant's assessments for the previous years. Any order later on passed in relation to such previous years cannot be said to have rendered the assessment proceedings for the assessment year in question without jurisdiction. Rejction of books of accounts - Though the appellant attempted to argue that the patient registers were maintained as per the requirements of law and in the prescribed format, however, for the reasons assigned by the AO, we are unable to find any error in rejection of books of accounts and we see no reason to interfere with such findings in this appeal. - the order aforesaid does not decide the rights of the parties; rather it has afforded an opportunity to the assessee-appellant to place his case before the AO and to get the issue tried in accordance with law - The appeal is dismissed
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