9911796707
TMI Blog2012 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Income Tax rejecting the petitioner's application dated 2nd May, 2007 and second application 26th June, 2011 respectively for being registered as a valuer of plant and machinery under Section 34AB of the Wealth Tax Act,1957 (hereinafter referred to as the "said Act"). 3) Briefly the facts leading to this petition are as under: a) The petitioner is a citizen of India having graduated in 1993 from Shivaji University with the degree of Bachelor of Engineering (Production). Thereafter, the petitioner also became a fellow member of Institution of Valuer and Associated Member of Institution of Engineers India. In view of his vast experience the petitioner has also been appointed as panel valuer by various banks such as State B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h would be considered equivalent to a degree in B.E.(Mechanical), (Electrical) and (Civil) for the purposes of being registered as valuer of plant and machinery under Section 34AB of the said Act. However, a degree in B.E.(Production) was not specified as equivalent to a degree in B.E.(Mechanical), (Electrical) or (Civil). (d) Consequent to the above rejection, the petitioner made a fresh application on 26th June, 2011 to the Chief Commissioner of Income Tax. In his application, the petitioner placed reliance upon Rule 8A(8)(i)(C) of the said Rules and sought to support the same with evidence that a degree in production engineering is recognized as equivalent to a decree in Mechanical Engineering for recruitment to superior services or pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion dated 26th June, 2011 and rejects it only on the ground that the previous application had been rejected by the said order dated 11th March, 2011. In fact, in support of his application dated 26th June, 2011 the petitioner has produced evidence in support of his contention that the degree in production engineering has been recognized as a qualification equivalent to a degree in mechanical or electrical engineering for appointment to superior services and posts of Central Government. The application dated 26th June, 2011 being a fresh application, the Chief Commissioner of Income Tax is obliged to consider the same on its merits having regard to Rule 8A (8)(i)(C) of the said Rules, 1957. 7) It is not for this court to decide on the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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