Rule 267 — Change of Inquiry Officer

Parent Act Section(s): See cross-references below

Full Text

Change of Inquiry Officer.— If it becomes necessary to change the Inquiry Officer 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 his predecessor.

[To be populated — interpretive notes, circular references, case law pointers]