Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Inquiry Officer proceedings require consideration of disputed charges, cross-examination rights, and a reasoned findings report. Proceedings before the Inquiry Officer begin after the written statement of defence is received, or after the time for it expires, and cover only the charges not admitted. The Inquiry Officer may consider relevant documentary and oral evidence, while the authorised income-tax practitioner may cross-examine supporting witnesses and give evidence in person. Refusal to examine a witness for lack of relevance or materiality must be supported by written reasons. A concluding report must record findings on each charge with reasons.
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.
Inquiry Officer proceedings require consideration of disputed charges, cross-examination rights, and a reasoned findings report.
Proceedings before the Inquiry Officer begin after the written statement of defence is received, or after the time for it expires, and cover only the charges not admitted. The Inquiry Officer may consider relevant documentary and oral evidence, while the authorised income-tax practitioner may cross-examine supporting witnesses and give evidence in person. Refusal to examine a witness for lack of relevance or materiality must be supported by written reasons. A concluding report must record findings on each charge with reasons.
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