https://www.taxtmi.com/highlights?id=54151 Reopening of assessment u/s 147 - Underlying legal principles is that the independence of the Assessing Officer cannot be interfered or questioned. No person can advice the AO to proceed with the assessment in a particular fashion. It is for the Assessing Officer to assess the books of accounts of the assessee and to frame the assessment. On the other hand, if the AO relies upon the borrowed material, it would be amounting to abdicating his duty as an AO. - HC en-us Fri, 24 Jul 2020 09:25:53 +0530 Fri, 24 Jul 2020 09:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54151 Reopening of assessment u/s 147 - Underlying legal principles is that the independence of the Assessing Officer cannot be interfered or questioned. No person can advice the AO to proceed with the assessment in a particular fashion. It is for the Assessing Officer to assess the books of accounts of the assessee and to frame the assessment. On the other hand, if the AO relies upon the borrowed material, it would be amounting to abdicating his duty as an AO. - HC Highlights Income Tax Fri, 24 Jul 2020 09:25:53 +0530 https://www.taxtmi.com/highlights?id=54151