9911796707
TMI Blog1994 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of 1991 dated March 24, 1993, whereunder a charge-sheet framed against the petitioner for an alleged misconduct under section 288 of the Income-tax Act, 1961, read with rule 60 of the Income-tax Rules, 1962, has been forwarded to the petitioner, calling upon him to submit his explanation. Having regard to the nature and stage of the proceedings, I would consider it inappropriate even to advert to the details of the charge as contained in the charge memo. Suffice it to notice that annexure "I" to the notice under challenge attributes the commission of grave misconduct to the petitioner and the details of which are furnished in annexure "II" to the communication with supporting materials listed out in annexure "III". Annexure "IV" listed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as hereunder : "If any person- (a) who is a legal practitioner or an accountant is found guilty of misconduct in his professional capacity by any authority entitled to institute disciplinary proceedings against him, an order passed by that authority shall have effect in relation to his right to attend before an income-tax authority as it has in relation to his right to practise as a legal practitioner or accountant, as the case may be ; (b) who is not a legal practitioner or an accountant, is found guilty of misconduct in connection with any income-tax proceedings by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub-section (1). " Learned counsel al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to pass an order which will have an impact on the right of the person concerned to appear before the income-tax authority. Sub-section (6) of section 288 provides the relevant procedure in that it ordains that no order or direction under the earlier provisions shall be made in respect of any person unless he has been given a reasonable opportunity of being heard. It is this opportunity that is visualised under sub-section (6) of section 288 that is taken care of under rules 59 to 65. Rule 60 which has been strongly relied upon by learned counsel for the petitioner only prescribes that where the prescribed authority, "on the basis of information in its possession", is of the opinion "that prima facie" an authorised income-tax practiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proceedings in this case could not be said to be in contravention of the provisions of the Act or the Rules referred to above. It is futile for the petitioner to contend that merely because in the charge memo it is stated that the petitioner is guilty of a particular misconduct, the authority had come to a conclusion already and such a conclusion ought not to have been arrived at even before giving the petitioner an opportunity. The charge has to be read in a particular form indicative of a prima facie opinion on the materials available with the authority and, thus viewed, no exception can be taken to the form of the charges in the impugned proceedings. So far as the other grievance sought to be made out by learned counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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