Rule 264 sets how the Inquiry Officer proceeds: inquire into charges not admitted, consider documentary and oral evidence, allow the practitioner to cross-examine witnesses and give evidence, record reasons for declining to examine a witness, and report findings on each charge.
264
Rules 2026 · Rule 264
Proceedings before Inquiry Officer (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. On receiving the written defence, or if none arrives in time, the Inquiry Officer inquires into the charges not admitted (sub-rule 1), considers relevant documentary and oral evidence (sub-rule 2), and the practitioner may cross-examine witnesses in support of the charges and give evidence in person (sub-rule 3). If the Inquiry Officer declines to examine a witness as irrelevant, the reasons are recorded in writing (sub-rule 4). At the end, the Officer prepares a report with findings on each charge and the reasons (sub-rule 5).