Rule 265 requires the prescribed authority to consider the Inquiry Officer's report and record findings on each charge, giving reasons if it disagrees, and, if the practitioner is guilty of misconduct, to disqualify him for such period as it determines and remove his name from the register for that period, supplying a copy of the report and findings.
265
Rules 2026 · Rule 265
Order of the prescribed authority (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. The prescribed authority considers the Inquiry Officer's report, records its findings on each charge, and records reasons if it disagrees (sub-rule 1). If satisfied that the practitioner is guilty of misconduct in connection with income-tax proceedings, it orders that he is disqualified from representing an assessee under section 515(1) for the period it determines and removes his name from the register for that period (sub-rule 2). The order is communicated with a copy of the report and a statement of findings with reasons for any disagreement (sub-rule 3).