Assessing Authority Wrongly Shifted Disallowance Calculation Duty to Assessee u/r 8D, Violating Section 14A.

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....Disallowance 14A read with Rule 8D - The assessing authority also could not have called upon the Assessee himself to undertake the exercise of computing the disallowance under Section 8D of the Rules. Such abdication of duty in not permissible in law.....