Authorised representation in wealth-tax proceedings allowed, subject to disqualification for conviction, misconduct, and appeal protections. Section 44 allows an assessee to be represented before wealth-tax authorities by a person authorised under section 288 of the Income-tax Act, subject to disqualification where the representative has been convicted of offences related to wealth-tax proceedings, penalised under specified provisions, found guilty of misconduct if not a legal practitioner or chartered accountant, or lacks qualification under related taxation statutes; disqualification orders require a hearing, are appealable to the Board within one month, and are stayed until one month has passed or an appeal is determined.
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 representation in wealth-tax proceedings allowed, subject to disqualification for conviction, misconduct, and appeal protections.
Section 44 allows an assessee to be represented before wealth-tax authorities by a person authorised under section 288 of the Income-tax Act, subject to disqualification where the representative has been convicted of offences related to wealth-tax proceedings, penalised under specified provisions, found guilty of misconduct if not a legal practitioner or chartered accountant, or lacks qualification under related taxation statutes; disqualification orders require a hearing, are appealable to the Board within one month, and are stayed until one month has passed or an appeal is determined.
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