Inquiry Officer appointment: authority must appoint a senior officer and notify the authorised income tax practitioner. The prescribed authority must appoint an Inquiry Officer, of not less than Assistant Commissioner of Income tax rank, to conduct the inquiry if the authority does not conduct it itself, and must inform the authorised income tax practitioner of that appointment.
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Provisions expressly mentioned in the judgment/order text.
Inquiry Officer appointment: authority must appoint a senior officer and notify the authorised income tax practitioner.
The prescribed authority must appoint an Inquiry Officer, of not less than Assistant Commissioner of Income tax rank, to conduct the inquiry if the authority does not conduct it itself, and must inform the authorised income tax practitioner of that appointment.
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