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    <description>The competent authority under clause (c) of sub section (4) of section 78 is the senior tax commissioner level officer who has jurisdiction over the proceedings connected with the alleged misconduct of the tax practitioner, thereby linking disciplinary authority to the officer already exercising jurisdiction in the related case.</description>
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      <description>The competent authority under clause (c) of sub section (4) of section 78 is the senior tax commissioner level officer who has jurisdiction over the proceedings connected with the alleged misconduct of the tax practitioner, thereby linking disciplinary authority to the officer already exercising jurisdiction in the related case.</description>
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