IT : CA who appears as AR for client before the ITAT have no locus standi to file any application before ITAT in his individual capacity without the client's consent after disposal of client's appeal. CA's conduct of filing such application after the date of Tribunal's order disposing it off in his client's favour for expunging remarks from order sheet without filing any affidavit before ITAT was contemptuous nor stating how any observation of ITAT was injurious to him, abuse of process of law a
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