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Whether any tax consultant having power of attorney on behalf of assessee represent the assessee in front of income tax authorities?
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Refer Section 288 read with rule 51.If he have degree in indian univercities he can appear before income tax authority and appelate tribunal.

If tax consultant is a CA or any legal practitioner who is entitled to practise in any civil court in India only then he can be authorised representative.
which sort of degree in indian universities... will graduation from bachelor of Commerce be considered for the same?

Section 288

(vi) any person who has acquired such educational qualifications as the Board may prescribe93 for this purpose

Rule 51.

51. The following educational qualifications are prescribed for the purpose of clause (vi) of sub-section (2) of section 288 :—

A degree in Commerce or Law conferred by any of the following Universities:—

(I)   Indian Universities :
    Any Indian University incorporated by any law for the time being in force.


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