1998 (12) TMI 6

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..... es articles 14 and 19 of the Constitution - it must be pointed out that these income-tax practitioners are still entitled to be authorised representatives of assessees - hence section 44B is valid - - - - - Dated:- 8-12-1998 - S. P. BHARUCHA. and V. N. KHARE. JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J.--- The appellant is not represented, though we have waite .....

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..... ntant. The Explanation says that in that section "accountant" means a chartered accountant within the meaning of the Chartered Accountants Act and includes persons entitled to be appointed to act as auditors of companies in a particular State by reasons of the provisions of section 226(2) of the Companies Act. The challenge is on behalf of the income-tax practitioners. It is submitted that they .....

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