https://www.taxtmi.com/acts?id=3884 Proceedings before the Inquiry Officer begin after the written statement of defence is received, or after the time for it expires, and cover only the charges not admitted. The Inquiry Officer may consider relevant documentary and oral evidence, while the authorised income-tax practitioner may cross-examine supporting witnesses and give evidence in person. Refusal to examine a witness for lack of relevance or materiality must be supported by written reasons. A concluding report must record findings on each charge with reasons. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 11:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3884 Proceedings before the Inquiry Officer begin after the written statement of defence is received, or after the time for it expires, and cover only the charges not admitted. The Inquiry Officer may consider relevant documentary and oral evidence, while the authorised income-tax practitioner may cross-examine supporting witnesses and give evidence in person. Refusal to examine a witness for lack of relevance or materiality must be supported by written reasons. A concluding report must record findings on each charge with reasons. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3884