Appearance by authorised representative.

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..... e 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 134. (3) In 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 regularly employed by .....

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..... inary 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 such authority, as may be prescribed. (5) The Chief Commissioner may, by an order in writing, specify the period upto which the disqualification under sub-section (4) shall continue, having regard to the nature .....

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