Disciplinary jurisdiction: officer with jurisdiction over related proceedings is the designated authority for tax practitioner misconduct. The competent authority under clause (c) of sub section (4) of section 78 is the senior tax commissioner level officer who has jurisdiction over the proceedings connected with the alleged misconduct of the tax practitioner, thereby linking disciplinary authority to the officer already exercising jurisdiction in the related case.
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.
Disciplinary jurisdiction: officer with jurisdiction over related proceedings is the designated authority for tax practitioner misconduct.
The competent authority under clause (c) of sub section (4) of section 78 is the senior tax commissioner level officer who has jurisdiction over the proceedings connected with the alleged misconduct of the tax practitioner, thereby linking disciplinary authority to the officer already exercising jurisdiction in the related case.
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