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TMI BlogRole of AO as adjudicator in making the computation - Assessment made u/s 147 r.w.s. 144 and 144B - It...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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