Registration as ITP not necessary to appear before revenue

Assessee was represented by Shri Subbarayan. The Bench queried Shri Subbarayan as to under what capacity he was appearing on behalf of the assessee. Thereupon, he replied that he was appearing as an authorized representative. He further submitted that he was a retired Deputy Commissioner of Income tax and an authorized representative as defined under sub-section 288(1) of the Act. Quoting clause (v) of sub-section (1) of section 285, Shri Subbarayan submitted that he was a person who had passed the Accountancy Examination recognized by the Central Board of Direct Taxes. Attention was invited t...