Authorised representative rules permit taxpayer representation but bar representatives guilty of misconduct or fraud from appearing. Assessees may appear before income-tax authorities and the Appellate Tribunal through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The statute defines eligible representatives-including relatives, bank officers, legal practitioners, accountants, and those with prescribed qualifications-and specifies disqualifications for dismissed government servants, professionals guilty of misconduct, and others found guilty of misconduct. The Chief Commissioner may determine the duration of disqualification and may bar persons who committed fraud or misrepresentation that caused revenue loss.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative rules permit taxpayer representation but bar representatives guilty of misconduct or fraud from appearing.
Assessees may appear before income-tax authorities and the Appellate Tribunal through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The statute defines eligible representatives-including relatives, bank officers, legal practitioners, accountants, and those with prescribed qualifications-and specifies disqualifications for dismissed government servants, professionals guilty of misconduct, and others found guilty of misconduct. The Chief Commissioner may determine the duration of disqualification and may bar persons who committed fraud or misrepresentation that caused revenue loss.
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