Income-tax practitioner definitions clarify adjudicating authority, prescribed authority, register, and specified authority for misconduct proceedings. Definitions are laid down for rules 251 to 268 governing income-tax practitioners. The terms adjudicating authority, authorised income-tax practitioner, prescribed authority, register, and specified authority are identified by reference to the Insolvency and Bankruptcy Code, section 515, the jurisdictional income-tax authority in misconduct proceedings, and the register maintained under rule 255.
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.
Income-tax practitioner definitions clarify adjudicating authority, prescribed authority, register, and specified authority for misconduct proceedings.
Definitions are laid down for rules 251 to 268 governing income-tax practitioners. The terms adjudicating authority, authorised income-tax practitioner, prescribed authority, register, and specified authority are identified by reference to the Insolvency and Bankruptcy Code, section 515, the jurisdictional income-tax authority in misconduct proceedings, and the register maintained under rule 255.
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