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TMI Blog1972 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to represent the assessee before them - present writ petition claiming that he is duly qualified to represent the assessee under section 288 of the Income-tax Act, 1961, read with rule 51 of the Income-tax Rules, 1962 – Held that Commercial University Limited, Delhi is not a University incorporated by any law as required by rule 51 of IT Rules, 1962 - therefore, a person holding a degree of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. A written statement has been filed on behalf of respondents Nos. 1 to 4 justifying the order prohibiting the petitioner from representing the assessee before the income-ax authorities. The decision of this case depends on the interpretation to be placed on the words " of any Indian University incorporated by any law for the time being in force " occurring in rule 51 ibid. Section 288 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incorporated as a company under the Indian Companies Act, 1913. It cannot, therefore, be said to be an Indian University incorporated by any law as, according to me, the University which is contemplated by this rule is a University concerning which an Act has been passed incorporating it so that the legislature applies its mind as to the various functionaries of the University and the standard o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s itself to a University incorporated by any law for the time being in force and not any University established under a Central Act or Provincial Act or a State Act. For this reason, the scope of a University in rule 51 is narrower than the scope of a University in the University Grants Commission Act, 1956. It is also not the case of the petitioner that the Commercial University Ltd., Delhi, has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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