Assessing Officer Must Independently Review Objections, Cannot Rely on Inspecting Officer's Directives for Proposal Implementation.

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....On notice being sent to the dealer, if the dealer files his objections, then it is for the AO to independently apply his mind to the objections and then rule on the objections. While doing so, the AO cannot state that he has been directed by the Inspecting Officer to implement a proposal - HC....