Authorised representative access: assessees may appear through authorised representatives, subject to eligibility, disqualification and procedural safeguards. An assessee may appear before income-tax authorities through an authorised representative except where personal attendance for oath or affirmation is required. The section specifies eligible representatives-including relatives or employees, bank officers, legal practitioners, chartered accountants with practice certificates, accountants and prescribed persons-while excluding certain persons from representing in specific cases. It lists disqualification grounds such as dismissal from government service, conviction or penalty in tax proceedings, insolvency, and fraud, and prescribes temporal limits, professional misconduct consequences, and procedural safeguards including hearing and appeal rights to the Board.
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.
Authorised representative access: assessees may appear through authorised representatives, subject to eligibility, disqualification and procedural safeguards.
An assessee may appear before income-tax authorities through an authorised representative except where personal attendance for oath or affirmation is required. The section specifies eligible representatives-including relatives or employees, bank officers, legal practitioners, chartered accountants with practice certificates, accountants and prescribed persons-while excluding certain persons from representing in specific cases. It lists disqualification grounds such as dismissal from government service, conviction or penalty in tax proceedings, insolvency, and fraud, and prescribes temporal limits, professional misconduct consequences, and procedural safeguards including hearing and appeal rights to the Board.
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