https://www.taxtmi.com/caselaws?id=5736 Section 44AB's requirement that accounts be audited by an accountant, excluding income-tax practitioners from conducting such audits, rests on a rational classification based on chartered accountants' specialised audit training and expertise. The distinction does not violate Article 14 because it is linked to the professional competence required for account audits. It also does not impermissibly restrict rights under Article 19, since income-tax practitioners remain entitled to act as authorised representatives for assessees. The audit restriction therefore remains constitutionally valid. en-us Tue, 08 Dec 1998 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5736 Section 44AB's requirement that accounts be audited by an accountant, excluding income-tax practitioners from conducting such audits, rests on a rational classification based on chartered accountants' specialised audit training and expertise. The distinction does not violate Article 14 because it is linked to the professional competence required for account audits. It also does not impermissibly restrict rights under Article 19, since income-tax practitioners remain entitled to act as authorised representatives for assessees. The audit restriction therefore remains constitutionally valid. Case-Laws Income Tax Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5736