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of <h1>Income-tax Practitioner Faces Removal if Registration Obtained by Misrepresentation; Right to Be Heard Ensured</h1> If the Chief Commissioner or Commissioner determines that a certificate of registration was obtained through misrepresentation of an essential fact, they are authorized to remove the income-tax practitioner's name from the register. However, before such an order is made, the practitioner must be given a reasonable opportunity to be heard regarding the proposed removal.
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