Proceedings before Inquiry Officer ensure rights to present and challenge evidence and require reasoned findings at conclusion. The Inquiry Officer must inquire into all non admitted charges, consider documentary and oral evidence relevant or material, permit the authorised income tax practitioner to cross examine witnesses and give evidence, record written reasons if declining to examine a witness for lack of relevance or materiality, and prepare a report recording findings on each charge with reasons at the conclusion of the inquiry.
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Provisions expressly mentioned in the judgment/order text.
Proceedings before Inquiry Officer ensure rights to present and challenge evidence and require reasoned findings at conclusion.
The Inquiry Officer must inquire into all non admitted charges, consider documentary and oral evidence relevant or material, permit the authorised income tax practitioner to cross examine witnesses and give evidence, record written reasons if declining to examine a witness for lack of relevance or materiality, and prepare a report recording findings on each charge with reasons at the conclusion of the inquiry.
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