These days, indirect tax matters are as much growing like income tax matters. In tribunals as well as before various appellate authorities, the CAs are preferred. Even the matter is worst in state level indirect tax matters. In all most all the states, advocates are just mere spectators and CAs are the only beneficiaries kudos to the tax legislature in respective states.
However, in my personal view, at lower levels, CAs are more competent than an advocate for tax litigations. The reason may be the quality of education. Thats why in open competitive market, every CA succeeds whereas most of the advocates fails.
Mr. Rajagopalan : Why only Income tax act be amended. The lobby should be to upheld the sanity of Section 33 of Advocates Act, wherein Advocates are the only one who are eligible to practice. May it be income tax act or finance act, it should not override the Advocates Act.
In the same time, the Hon'ble courts are uphelding the superiority of other acts to override the Advocates Act citing the difference between practice, pleading and representing......