1983 (1) TMI 79 - HC - Income Tax

Summary

The Taxation Bar Association challenged the eligibility of respondent No. 5 to practice as an income-tax practitioner. The High Court ruled that respondent No. 5, who holds an LL.B. (Academic) degree from the University of Kurukshetra, meets the qualification requirements under Section 288(2) of the I.T. Act, 1961. The court dismissed the petition and declined the request for certification for appeal to the Supreme Court.