Misrepresentation in registration certificates justifies removal from the register after a reasonable opportunity of being heard. Cancellation of a certificate of registration is authorised where the specified authority is satisfied that it was obtained by misrepresentation as to an essential fact. The authority must direct removal of the income-tax practitioner's name from the register, but no such order may be made unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard before 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 justifies removal from the register after a reasonable opportunity of being heard.
Cancellation of a certificate of registration is authorised where the specified authority is satisfied that it was obtained by misrepresentation as to an essential fact. The authority must direct removal of the income-tax practitioner's name from the register, but no such order may be made unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard before the proposed removal.
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