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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appointment of Inquiry Officer: authority must appoint an officer of Assistant Commissioner rank to conduct inquiry and notify practitioner.</h1> Where the prescribed authority does not conduct an inquiry itself, it must appoint an Inquiry Officer of at least the rank of Assistant Commissioner to conduct the inquiry and must inform the authorised income-tax practitioner of that appointment.

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