Rule – 59, Prescribed authority to order an inquiry

59 . No order directing that an authorised income-tax practitioner shall be disqualified to represent an assessee shall be passed under clause (b) of sub-section (5) of section 288 except after an inquiry held as far as may be in the manner hereinafter provided in rules 60 to 65.

Reference: www.incometaxindia.gov.in

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