Ca can appeared before income tax officer

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2014 Dear Members
Please Advice.
One one the member of ICAI appeared before on income tax scrutiny case for the Asst Year 2011-12 during the FY 2013-14. but he has received from Income Tax Officer to respond his consent or no objection in the connection with one of query from one RTI activist asked for name & address of the person who has appeared before Income Tax Serunity Case.
RTI activist quoted the following case reference:-
Bar Council of India Vs. A K Balaji [ SLP (cIVIL) Nos 17150-17154/2012] dt 04/07/2012:-
it is crystal clear that no body , except an advocate who is enrolled with the State Bar Council, can argue a case before the Hon‟ble Supreme Court, High Court, Tribunal, Appellate Authority, Assessing
Authority, or person, and cannot practice the profession of law either in litigious as well as non litigious matters.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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10 March 2014 1. Clarify whether the CA appeared before Income tax officer of ITAT/HC/SC.

2. If he appeared before an income tax officer, then there is no problem. Section 288 of the Income Tax Act provides that a CA can appear before income tax authorities on behalf of his client.