LAWS(P&H)-1983-1-9

TAXATION BAR ASSOCIATION Vs. COMMISSIONER OF INCOME-TAX

Decided On January 11, 1983
TAXATION BAR ASSOCIATION Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THE Taxation Bar Association, Hoshiarpur, through its President, Shri Y. M. Mohindra, advocate, has filed this petition for the quashing of the order, dated 9/14th June, 1982, and 21st May, 1982, copies annexs. P-6 and P-7 to the petition.

(2.) SHRI Harish Chander Aery, respondent No. 5, has been permitted to practice and appear as authorised income-tax practitioner. It is this permission of the authorities which has been challenged by the Taxation Bar Association on the ground that respondent No. 5 is not eligible to practice.

(3.) NOTICE of motion was issued to the respondents. Separate written statements on behalf of respondents Nos. 1 and 4, 2 and 5 have been filed.