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 ... Summary
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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