TaxTMI 
TaxTMI 
2022 (10) TMI 640
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....ly; however, till date, neither any appearance is tendered, nor any reply has been filed by the respondent(s) despite service of notice. Thus, the petition is heard finally, as a short point is involved in the matter. 2. This writ petition, under Article 226 of the Constitution of India, has been filed by the petitioner seeking the following relief: - "8. Relief Prayed For: It is therefore, humbly prayed that this Hon'ble Court may kindly be pleased to allow the Writ Petition and to issue a writ, order or direction to grant the following relief(s); a) Issue writ, order or direction in nature of mandamus or any other suitable writ declaring the actions of the Respondents as void and arbitrary. b) The Respondent Nos. 1& 2 may kind....
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....he certificate of Insolvency Professional, hence, it is submitted that the respondents be directed to decide the petitioner's application for registration of individuals as an Insolvency Professional afresh after taking into account the fact that 'management' does not mean a person who is salaried employee. 6. On due consideration of the submissions and on perusal of the documents filed on record, it is found that so far as the petition is concerned, the petitioner has sought the following relief: - "8. Relief Prayed For: It is therefore, humbly prayed that this Hon'ble Court may kindly be pleased to allow the Writ Petition and to issue a writ, order or direction to grant the following relief(s); a) Issue writ, order or direction i....
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....t not involve continuous services. 7. On careful consideration of the instant application, it is observed that the applicant is providing consultancy and valuation services and is not in full time employment with any entity. It is also observed that Elite Construction was registered with PF authorities on 4th April 2001 under the category of Building and Construction. The income tax returns indicate that applicant has reported his income as income from business or profession and not as a salaried individual. Further, Form 26AS furnished by the applicant indicate that the tax is deducted at source under the head 'payment to contractors' and 'fees for professional or technical services'. The case laws submitted by the applicant do not rela....
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....already been referred to in para 7 of the impugned order, it was engaged in the business of 'Building and Construction', which can be said to be a business similar to that of the petitioner who is running a Consultancy and Valuation business. 8. Counsel for the petitioner has also referred to Regulation 5 of the Regulations, 2016, which reads, as under: - "5. Subject to the other provisions of these regulations, an individual shall be eligible for registration, if he - (a) has passed the Limited Insolvency Examination within twelve months before the date of his application for enrolment with the insolvency professional agency; (b) has completed a pre-registration educational course, as may be required by the Board, from an ....