Procedure where no Inquiry Officer appointed: prescribed Wealth Tax Rules apply when senior officials conduct the inquiry personally. The procedure set out in the Wealth Tax Rules shall, mutatis mutandis, apply when the Chief Commissioner or the Director General conducts the inquiry without appointing an Inquiry Officer, thereby importing the same inquiry steps and formalities into inquiries led directly by those senior officials.
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Provisions expressly mentioned in the judgment/order text.
Procedure where no Inquiry Officer appointed: prescribed Wealth Tax Rules apply when senior officials conduct the inquiry personally.
The procedure set out in the Wealth Tax Rules shall, mutatis mutandis, apply when the Chief Commissioner or the Director General conducts the inquiry without appointing an Inquiry Officer, thereby importing the same inquiry steps and formalities into inquiries led directly by those senior officials.
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