|
||||||||||||||||||||||||||
|
||||||||||||||||||||||||||
|
||||||||||||||||||||||||||
 |
||||||||||||||||||||||||||
|
Prescribed authority for section 288(5)(b)—For the purposes of clause (b) of sub-section (5) of section 288, the "prescribed authority" shall be 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
|
|