Law:

Section:

Section 288 of the Income-tax Act, 1961, read with rule 51 of the Income-tax Rules, 1962 - Authorised representative - Appearance by - Whether degree obtained from Commercial University Ltd. which was neither incorporated by any law passed by any legislatures nor recoginsed by University Grants Commission, was not in conformity with rule 51 and, hence, such a degree holder cannot be permitted to represent assessee before income-tax authorities - Held, yes FACTS The petitioner holding a B. Com degree from Commercial University, He Delhi, He claimed that he was duly qualified to represent the assessees under section 288, read with rule 51. The respondents, however, did not recognize his qualification for the purpose. On Writ: HELD Section 288 provides that an assessee can be allowed to be represented by an authorised representative. Educational qualifications have been prescribed by the Board in rule 51-one of them being a degree in commerce or law conferred by any of the Indian Universities incorporated by any law for the time being in force. The Commercial University Ltd., Delhi, is not incorporated by any law passed by any legislature, State or Central. It is incorporated as a company under the Indian Companies Act, 1913. It could not, therefore, be said to be an Indian University incorporated by any law as, the University which is contemplated by this rule is a University concerning which an Act has been passed incorporating it so that the legislature applies its mind as to the various functionaries of the University and the standard of education to be imparted by it. The Commercial University Ltd., Delhi, did not conform to that description. Therefore, the degree stated to have been obtained by the petitioner from the Commercial University Ltd., Delhi was not in conformity with rule 51 and, therefore, the decision of the income-tax authorities and the sales tax authorities in not permitting him to appear before them as authorised representative of the assessee was perfectly correct. The Writ Petition having no merit, was accordingly dismissed. Note : The case was decided and against the petitioner. JUDGMENT Bal Raj Tuli, J.-The petitioner obtained a degree…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492