Income-tax practitioner disqualification requires a prescribed inquiry before any order is passed. An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) may be made only after an inquiry. The ... Summary
Income-tax practitioner disqualification requires a prescribed inquiry before any order is passed.
An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) may be made only after an inquiry. The inquiry is to be conducted, as far as may be, in accordance with rules 262 to 267, so that the disqualification procedure follows the prescribed inquiry framework before any such order is passed.
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