https://www.taxtmi.com/caselaws?id=7603 Section 288(3) of the Income-tax Act applies where a person has served as an Income-tax Officer, or in an income-tax authority not below that rank, for the required three-year period; it is not necessary that he must have been posted as an Income-tax Officer immediately before resignation. On the stated facts, the former officer remained within the statutory disqualification because he had served long enough in the qualifying post, even though he resigned while working in another revenue position. The note also states that the two-year bar on acting as an authorised representative is a statutory regulation, not an infringement of a fundamental right, and that the article 14 challenge failed for want of concrete discrimination. en-us Fri, 30 May 1969 00:00:00 +0530 Thu, 05 Mar 2009 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7603 Section 288(3) of the Income-tax Act applies where a person has served as an Income-tax Officer, or in an income-tax authority not below that rank, for the required three-year period; it is not necessary that he must have been posted as an Income-tax Officer immediately before resignation. On the stated facts, the former officer remained within the statutory disqualification because he had served long enough in the qualifying post, even though he resigned while working in another revenue position. The note also states that the two-year bar on acting as an authorised representative is a statutory regulation, not an infringement of a fundamental right, and that the article 14 challenge failed for want of concrete discrimination. Case-Laws Income Tax Fri, 30 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7603