https://www.taxtmi.com/acts?id=53519 Where a change of officer is necessary during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax, and the proceedings shall continue with the new Inquiry Officer from the point where they were left by the predecessor. en-us Fri, 20 Mar 2026 18:37:56 +0530 Fri, 20 Mar 2026 18:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53519 Where a change of officer is necessary during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax, and the proceedings shall continue with the new Inquiry Officer from the point where they were left by the predecessor. Act-Rules Income Tax Fri, 20 Mar 2026 18:37:56 +0530 https://www.taxtmi.com/acts?id=53519