Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Jurisdiction over misconduct proceedings determines the prescribed authority for income-tax practitioner misconduct under the rules. The prescribed authority for section 288(5)(b) is the Chief Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct. The rule fixes the competent authority by reference to jurisdiction over the underlying proceedings.
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.
Jurisdiction over misconduct proceedings determines the prescribed authority for income-tax practitioner misconduct under the rules.
The prescribed authority for section 288(5)(b) is the Chief Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct. The rule fixes the competent authority by reference to jurisdiction over the underlying proceedings.
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