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          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.

          <h1>Prescribed authority designation: Chief Commissioner or Commissioner will oversee misconduct proceedings against income tax practitioners under relevant rules.</h1> For the purposes of clause (b) of sub section (5) of section 288, the prescribed authority shall be 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.

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