Authorised representative entitlement: non-practitioners may appear before wealth-tax authorities if prior income-tax practitioner appearance and not disqualified. Authorised representatives who are not legal practitioners, chartered accountants, or regular employees may appear for an assessee before wealth-tax authorities or the Appellate Tribunal only if they earlier appeared before an income-tax authority as an income-tax practitioner before the prescribed cutoff and have not been disqualified from representing assessees in income-tax proceedings under the Income-tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative entitlement: non-practitioners may appear before wealth-tax authorities if prior income-tax practitioner appearance and not disqualified.
Authorised representatives who are not legal practitioners, chartered accountants, or regular employees may appear for an assessee before wealth-tax authorities or the Appellate Tribunal only if they earlier appeared before an income-tax authority as an income-tax practitioner before the prescribed cutoff and have not been disqualified from representing assessees in income-tax proceedings under the Income-tax Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
