Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Authority Can Appoint New Inquiry Officer During Inquiry; Must Be Assistant Commissioner Rank or Higher</h1> If a change of an Inquiry Officer is required during an ongoing inquiry, the prescribed authority can appoint another Inquiry Officer, provided they hold a rank not below an Assistant Commissioner of Income-tax. The new Inquiry Officer will continue the proceedings from the point where the previous officer left off, ensuring continuity in the inquiry process.