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)
Disqualification of authorised income-tax practitioners follows findings of misconduct after inquiry and recorded reasons on each charge. The prescribed authority must consider the Inquiry Officer's report, record findings on each charge, and give reasons for any disagreement. If the authorised income-tax practitioner is found guilty of misconduct in connection with income-tax proceedings, the authority may direct disqualification from representing an assessee for the period determined and removal of the practitioner's name from the register for that period. On communicating the disqualification order, a copy of the report, findings, and reasons for disagreement must be furnished.
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.
Disqualification of authorised income-tax practitioners follows findings of misconduct after inquiry and recorded reasons on each charge.
The prescribed authority must consider the Inquiry Officer's report, record findings on each charge, and give reasons for any disagreement. If the authorised income-tax practitioner is found guilty of misconduct in connection with income-tax proceedings, the authority may direct disqualification from representing an assessee for the period determined and removal of the practitioner's name from the register for that period. On communicating the disqualification order, a copy of the report, findings, and reasons for disagreement must be furnished.
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