I've graduated B.com in the year 2003 and cleared my M.com in 2005. I want to an Income Tax Practitioner but i haven't appeared before any Income tax authorities. I've heard that to register as an ITP one should have atleast handled 2 cases before any Income tax Authorities.
But as per Income Tax Act 1961 u/s 288 an assessee in writing can authorise a person i.e. Authorised representative to attend before any income tax authority or tribunal and as per section 288(2)(vi) i do have the educational qualification prescribed u/r 51. Section 288 & Rules 49 to 66 dosen't mention anything about handling any cases for enrollment as an ITP. Even Form No. 39 which is the application for registration ask only those details of cases which a person has conducted under the old Income Tax Act (i.e. before Income Tax Act 1961).
So according to this is it possible to register without having appeared for any cases?
CAclubindia
