Dear all senior advocates,
C.A. is entitle to apeear on behalf of the assessee to represnt the assessee's case before the Income tax authorities according to sec. 288 of the Income-tax Act, 1961.
Now, The National Tribunal set for the Direct/Indirect taxes matter. The National Tribunal's status is equilant to Hon'ble Supreme Court.
C.A. is entitle to appear before the Hon'ble National Tribunal.
There was only the remedy to solve the Direct/Indirect taxess' issue to take the matter before the Hon'ble Supreme Court before the set up of the National Tribunal.
I would like to draw your kind attention towards sec. 29 of the Advocate Act, 1961. Same is reproduce here.
Advocates to be the only recognized class of persons entitled to practice law.
Now, my question is as under:
Whether C.A./Cost Accountant is entitle to practice before the Income-tax Authorities/Tribunal/National Tribunal ?
Is it not a back door entry of other professional to enblaing them to practice of law?
If yes, What about sec. 29 of the Advocate Act, 1961 ?