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)
Change of Inquiry Officer: successor of minimum rank continues inquiry from predecessor's stage upon appointment by the prescribed authority Where a replacement of an Inquiry Officer becomes necessary during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of Assistant Commissioner of Income tax, and the succeeding Inquiry Officer shall continue the proceedings from the stage left by the predecessor.
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Provisions expressly mentioned in the judgment/order text.
Change of Inquiry Officer: successor of minimum rank continues inquiry from predecessor's stage upon appointment by the prescribed authority
Where a replacement of an Inquiry Officer becomes necessary during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of Assistant Commissioner of Income tax, and the succeeding Inquiry Officer shall continue the proceedings from the stage left by the predecessor.
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