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 procedure applies mutatis mutandis when the prescribed authority conducts inquiry without an Inquiry Officer. When the prescribed authority conducts an inquiry without appointing an Inquiry Officer, Rule 64 provides that the procedural provisions of the Income-tax Rules apply mutatis mutandis, requiring the authority to follow the same steps, powers, notices and formalities prescribed for an Inquiry Officer, adapted as necessary to the authority conducting the inquiry.
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 procedure applies mutatis mutandis when the prescribed authority conducts inquiry without an Inquiry Officer.
When the prescribed authority conducts an inquiry without appointing an Inquiry Officer, Rule 64 provides that the procedural provisions of the Income-tax Rules apply mutatis mutandis, requiring the authority to follow the same steps, powers, notices and formalities prescribed for an Inquiry Officer, adapted as necessary to the authority conducting the inquiry.
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