Charge-sheet

(1) Where the prescribed authority, on the basis of information in its possession, is of the opinion that *primafacie *an authorised income-tax practitioner is guilty of misconduct in connection with any income- tax proceedings, it shall frame definite charges against the income-tax practitioner and shall communicate them in writing to him, together with a statement of the allegations in support of the charges.

(2) The authorised income-tax practitioner shall be required to submit within such time as may be specified by the prescribed authority, a written statement of his defence and also to state whether he desires to be heard in person.