Role of AO as adjudicator in making the computation - Assessment ...

Assessing Officer's Dual Role in Income Tax: Investigator vs. Adjudicator u/ss 147, 144, 144B.

June 26, 2023

Case Laws Income Tax HC

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

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Role of AO as adjudicator in making the computation - Assessment ...

Assessing Officer's Dual Role in Income Tax: Investigator vs. Adjudicator u/ss 147, 144, 144B.

June 26, 2023

Case Laws Income Tax HC

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