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<h1>Inquiry Officer Must Document Reasons for Excluding Witnesses; Findings Report Required Post-Investigation of Charges Not Admitted</h1> The Inquiry Officer, upon receiving a written statement of defense or if none is received, will investigate the charges not admitted. During the inquiry, relevant documentary and oral evidence will be considered. The authorized income-tax practitioner has the right to cross-examine witnesses and present evidence. If the Inquiry Officer decides not to examine a witness due to irrelevance, reasons must be documented in writing. After concluding the inquiry, the Inquiry Officer must prepare a report detailing findings on each charge with justifications.