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)
Cancellation of certificate: misrepresentation as to essential fact permits removal from register after reasonable opportunity to be heard. Cancellation of a certificate of registration is authorised where the Chief Commissioner or Commissioner is satisfied the certificate was obtained by misrepresentation as to an essential fact; the practitioner's name may be removed from the register, but no order shall be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard regarding the proposed removal.
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.
Cancellation of certificate: misrepresentation as to essential fact permits removal from register after reasonable opportunity to be heard.
Cancellation of a certificate of registration is authorised where the Chief Commissioner or Commissioner is satisfied the certificate was obtained by misrepresentation as to an essential fact; the practitioner's name may be removed from the register, but no order shall be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard regarding the proposed removal.
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