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)
Misrepresentation in registration certificates can lead to removal from the register after a reasonable hearing. A certificate of registration for an authorised income-tax practitioner may be removed from the register if it was obtained by misrepresentation of an essential fact. The power to cancel the certificate is conditional on such satisfaction and operates as a mandatory removal from the register once the basis is established. No order for removal may be made unless the practitioner has been given a reasonable opportunity of being heard on 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.
Misrepresentation in registration certificates can lead to removal from the register after a reasonable hearing.
A certificate of registration for an authorised income-tax practitioner may be removed from the register if it was obtained by misrepresentation of an essential fact. The power to cancel the certificate is conditional on such satisfaction and operates as a mandatory removal from the register once the basis is established. No order for removal may be made unless the practitioner has been given a reasonable opportunity of being heard on the proposed removal.
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