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)
Misconduct charge-sheet procedure for authorised income-tax practitioners requires written charges, supporting allegations, and a written defence. Where the prescribed authority considers that an authorised income-tax practitioner is prima facie guilty of misconduct in connection with income-tax proceedings, it must frame definite charges and communicate them in writing with the supporting allegations. The practitioner must then submit a written defence within the specified time and state whether he wishes to be heard in person.
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.
Misconduct charge-sheet procedure for authorised income-tax practitioners requires written charges, supporting allegations, and a written defence.
Where the prescribed authority considers that an authorised income-tax practitioner is prima facie guilty of misconduct in connection with income-tax proceedings, it must frame definite charges and communicate them in writing with the supporting allegations. The practitioner must then submit a written defence within the specified time and state whether he wishes to be heard in person.
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