Appearance by authorised representative

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..... , the provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath, or affirmation, under section 138. (3) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being (a) a person related to the assessee in any manner, or a person re .....

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..... y authority entitled to institute disciplinary proceedings against him; (c) a person, not being a legal practitioner or an accountant, who is found guilty of misconduct in connection with any income-tax proceedings by the prescribed authority. (5) The Chief Commissioner may, by an order in writing, specify the period of disqualification under sub-section (4), having regard to the nature .....

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