Rule – 57, Cancellation of certificate obtained by misrepresentation

57. (1) If at any time the ³⁹[Chief Commissioner or Commissioner] is satisfied that the certificate of registration was obtained by misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register.

(2) No order under sub-rule (1) shall be passed unless the authorised income-tax practitioner has been given a reasonable opportunity of being heard in regard to the proposed removal.

Reference: www.incometaxindia.gov.in