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2013 (9) TMI 1242 - AT - Income TaxExtract: .......on of books, assessee’s past history is very much relevant. It does not matter if the profit rate was accepted in a scrutiny assessment or in the regular assessment. Accordingly, we apply n.p. rate of the past year and allow this appeal. 3. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 23/09/2013.
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