Misconduct charges against authorised income-tax practitioners require written notice, supporting allegations, and a defence statement within specified time. Where the prescribed authority forms a prima facie opinion that an authorised income-tax practitioner is guilty of misconduct in connection with income-tax proceedings, it must frame definite charges and communicate them in writing with the supporting allegations. The practitioner must then submit a written statement of defence within the specified time and state whether he desires to be heard in person.
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Provisions expressly mentioned in the judgment/order text.
Misconduct charges against authorised income-tax practitioners require written notice, supporting allegations, and a defence statement within specified time.
Where the prescribed authority forms a prima facie opinion that an authorised income-tax practitioner is guilty of misconduct in connection with income-tax proceedings, it must frame definite charges and communicate them in writing with the supporting allegations. The practitioner must then submit a written statement of defence within the specified time and state whether he desires to be heard in person.
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