Appearance by authorised representative.

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..... end 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 in any manner, or .....

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..... ngs 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 up to which the disqualification under sub-section (4) shall continue, having regard to the nature of misconduct .....

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