2002 PTD 1205

Case Laws / Head Notes / Paras

Authorized representative of assesse--Scope Legal practitioner entitled to practice in any Civil Court in Pakistan is included among, the authorized representatives under the provision of S.157(2)(a) (iv) of the Income Tax Ordinance, 1979. Income-tax practitioner--Connotation-- Legal practitioner whether cannot represent an assessee---Income Tax Practitioner defined in S. 157(2)(c) of the Income Tax Ordinance, 1979, is altogether different from the person who is a legal practitioner---If a person is enrolled as an advocate and is on the role of Provincial Bar Council as a legal practitioner to practice in any Civil Court, such person is not debarred under S. 157(3)(a) of the Income Tax Ordinance, 1979, to represent an assessee. Authorised representative---Petitioner being legal p...