Right of representation: statutory authorisation and disqualification framework balancing access to representation with safeguards.
The statute permits an assessee to appear by an authorised representative across all proceedings while preserving mandatory personal attendance for oath examination; it defines eligible representatives (including professionals, bank officers, relatives, legacy practitioners and any persons as prescribed), enumerates exhaustive exclusions and disqualifications to prevent conflicts of interest, distinguishes disciplinary regimes for professionals and nonprofessionals (with Rule 52 designating prescribed tax authorities to disqualify nonprofessionals), and mandates procedural safeguards including a hearing and appeal mechanism, while carrying forward prior disqualifications.