Rule 267: Changing the Inquiry Officer during a practitioner inquiry
Rule 267 allows the Inquiry Officer to be changed mid-inquiry. The prescribed authority may appoint another Inquiry Officer not below the rank of Assistant Commissioner of Income-tax, and the proceedings continue with the new officer from the point where the predecessor left them. Rules 261 to 268 set out the inquiry procedure before a practitioner can be disqualified under section 515(5)(b) for misconduct.
Official notified Income-tax Rules, 2026Need advice on Rule 267?
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Bare law
Rule 267 - 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.
Rule breakdown
Change of officer
Permitted where it becomes necessary during the inquiry.
New officer not below Assistant Commissioner rank.
Proceedings continue from where they were left.
Key takeaways
No restart
Proceedings continue from the point reached.
Minimum rank
Assistant Commissioner of Income-tax.
Who decides
The prescribed authority.
Practical checklist
- Keep a record of what has already been completed in the inquiry.
Avoid
- Do not assume earlier evidence is lost on change of officer.
FAQs
Does the inquiry start again with a new officer?
No. It continues from the point where the predecessor left it (Rule 267).
What is the minimum rank for the new officer?
Assistant Commissioner of Income-tax.
Who appoints the new officer?
The prescribed authority.
Glossary
- Predecessor
- The Inquiry Officer replaced under Rule 267.
- Inquiry Officer
- Appointed under Rule 263.