Rule 267 lets the prescribed authority appoint another Inquiry Officer (not below Assistant Commissioner of Income-tax) if the Inquiry Officer has to be changed during an inquiry, with proceedings continuing from where the predecessor left off.
267
Rules 2026 · Rule 267
Change of Inquiry Officer (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. 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 continue with the new Officer from the point where the predecessor left them.