Rule 261 says an order disqualifying an authorised income-tax practitioner under section 515(5)(b) can be passed only after an inquiry held, as far as may be, in accordance with rules 262 to 267.
261
Rules 2026 · Rule 261
Prescribed authority to order an inquiry (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) is passed only after an inquiry held, as far as may be, in accordance with rules 262 to 267.