A, intending to cause theft instigates B, to take property belonging to Z out of Z's possession. A induces B to believe that the property belongs to A. B takes the property out of Z's possession in good faith, believing it to be A's property. With reference to the above statement.
Assertion (A): A is guilty of abetment of theft even if B is innocent.
Reason (R): Liability of abettor is not dependent on the liability of the principal accused,