Can assessing officer take third party confirmation? tax law

Can Assessing Officer take third party confirmation incase of scrutiny assessment? (Indian Taxation Laws)? Can assessing officer take confirmation from bank of assesse? For validity of bank statement?? Similarly, can AO can take confirmation from creditor of assessee regarding correctness of purchase bills?? My guessing, I work under Chartered Accountant, as an article clerk. My sir always ask to print confirmation statement from accounting package tally. Which includes pan of the creditor, confirming the the transaction. Similarly, even bank can give confirmation for bank statement. This must be done via assessee only. AO cannot directly take third party confirmation.. My guessing may go wrong. I am still learning, please correct me.