https://www.taxtmi.com/highlights?id=70575 Role of AO as adjudicator in making the computation - Assessment made u/s 147 r.w.s. 144 and 144B - It is clear that the Parliament intended the AO to be both investigator, for purpose of detecting income having escaped assessment and adjudicator, for making the best judgment assessment. - AO abdicated his role as adjudicator in making the computation - Matter restored back - HC en-us Mon, 26 Jun 2023 08:42:00 +0530 Mon, 26 Jun 2023 14:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70575 Role of AO as adjudicator in making the computation - Assessment made u/s 147 r.w.s. 144 and 144B - It is clear that the Parliament intended the AO to be both investigator, for purpose of detecting income having escaped assessment and adjudicator, for making the best judgment assessment. - AO abdicated his role as adjudicator in making the computation - Matter restored back - HC Highlights Income Tax Mon, 26 Jun 2023 08:42:00 +0530 https://www.taxtmi.com/highlights?id=70575