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Appearance by authorised representative.

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..... y attend through an authorised representative. (2) 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 8. (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 i .....

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..... itled to institute disciplinary proceedings against him; (c) a person, not being a legal practitioner or an accountant, who is found guilty of misconduct in any tax proceedings by such authority as may be prescribed. (5) The Principal Chief Commissioner or the Chief Commissioner may, by an order in writing, specify the period upto which the disqualification under sub-section (4) shall contin .....

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..... a valid certificate of practice under sub-section (1) of section 6 of that Act. - Clause 78. -relates to appearance by authorised representative. The said clause, inter alia, seeks to provide that any assessee entitled or required to attend before any tax authority or the Appellate Tribunal, in connection with any proceeding under this Act, may attend through an authorised representative excep .....

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