Rule – 65, Change of Inquiry Officer

65. If a change of an Inquiry Officer becomes necessary in the midst of an inquiry, the prescribed authority may appoint any other Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall be continued by the succeeding Inquiry Officer from the stage at which they were left by his predecessor.

Reference: www.incometaxindia.gov.in

Share on Facebook

Post on X

Save