Taxation Practitioner
SYED MAHABOOB BASHA
(Querist) 08 November 2010
This query is : Resolved
Sir,
Being a BGL Graduate with law of taxation as
one of the syllabus, Can do the taxation
practise ?
Please explain
B.Chakrapani Warrier
(Expert) 08 November 2010
But I doubt bar Council will not give approval to appear before Court. If it is so, section 288(2)(iii) of the Income tax Act,1961 prohibits him to appear before the Direct tax authorities also for and on behalf of his clients.
R.Ramachandran
(Expert) 15 November 2010
Dear Mr. Syed,
Section 288 (1) of the Income Tax Act provides that an assessee can be represented before income-tax authority or the Appellate Tribunal in connection with any proceeding.
Section 288(2) enumerates the list of persons who are 'authorised representatives'.
One such representative mentioned in Section 288(vi) is, any person who has acquired such educational qualifications as the Board may prescribe for this purpose.
According to Rule 51 of the Income Tax Rules a person holding a degree in COMMERCE OR LAW conferred by any of the Indian University, can be an authorised representative.
In Taxation Bar Association v CIT (1983) 141 ITR 82 (P&H) the Bar Association a question arose whether a person possessing LL.B. (Academic) granted by Kurukshetra University was eligible to practice as an authorized income-tax practitioner.
The court held observed that no distinction has been made in degree in law i.e. whether it is academic degree in law or professional degree in law. But, it has been held that a person possessing degree in law (academic) was entitled to practice before an income tax authority.
I hope that the same should hold good for BGL (Bachelor of General Law) also since the said law degree has been granted by a Recognized University.
The relevant judgment is attached for the benefit of the querist.
