https://www.taxtmi.com/caselaws?id=793554 Rule 257 validly requires an applicant for registration as an Income Tax Practitioner to prove at least one year's practice before the Income Tax Authorities on the date of application, in addition to satisfying the educational qualification under Section 515(3)(a). The applicant had the prescribed qualification and could act as an authorised representative, but his first recorded appearance was only shortly before the application date, so the one-year practice condition was not met. The return of the registration application was therefore lawful, and the challenge failed. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793554 Rule 257 validly requires an applicant for registration as an Income Tax Practitioner to prove at least one year's practice before the Income Tax Authorities on the date of application, in addition to satisfying the educational qualification under Section 515(3)(a). The applicant had the prescribed qualification and could act as an authorised representative, but his first recorded appearance was only shortly before the application date, so the one-year practice condition was not met. The return of the registration application was therefore lawful, and the challenge failed. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793554