https://www.taxtmi.com/acts?id=3874 The prescribed authority for section 288(5)(b) is the Chief Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct. The rule fixes the competent authority by reference to jurisdiction over the underlying proceedings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 18:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3874 The prescribed authority for section 288(5)(b) is the Chief Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the income-tax practitioner is alleged to be guilty of misconduct. The rule fixes the competent authority by reference to jurisdiction over the underlying proceedings. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3874