Brief: If the field for practicing in Laws is Ocean, the field for practicing in Taxation (which could further miniature into Income Tax, VAT/Sales Tax, Service Tax, etc.,) is Oceanarium or Aquarium. Similarly, whereas at the universal/collective level of all the “Acts” put-together is treated as the Ocean, each and every “Act” at its individual level automatically is an Oceanarium or at least an Aquarium.   Thus, when any problem arises within implementation of an “Act” it will not only be easier, but also be appropriates to shoot-out the same within its purview of the Oceanarium or Aquarium.   This truly resembles the unique & highly valued family system of our India.

Introduction: Most of the disputes in a Family will be settled within the Family, and it will be extremely very rare to approach any Police Station or Civil Court.   Likewise, the Income Tax disputes must ordinarily be settled in the Income Tax Family itself.

Main body: Generally, whensoever any quarrel or dispute arises between two youngest children of a family, they place it before their immediate Young-Adult – Brother or Sister (which is legally regarded as complaining or making petition), if any of the disputed-children feel that their grievance is not properly redressed by their immediate Young-Adult – Brother or Sister, such aggrieved child will place the matter of his/her grievance before next Adult of the family – Mother (which is legally regarded as making appeal before the Higher Authority), if either of the party still feels that their dispute is not properly resolved, such aggrieved child will place the matter before Older-Adult or Head of the Family – Father (which is legally regarded as making appeal before the Appellate Authority), even then, if either of the parties yet feels the deliverance as unfair or unacceptable, then only they will take the matter outside the family i.e., any Court of Law for truthful & rightful justice.

Therefore, as far as Income Tax is concerned, the Tax Payers/Assessees, Authorized Representatives/Income Tax Practitioners, Officials of Income Tax Department, including the Tax Tribunals, are the part & parcel of the Family of Income Tax Act.   Thus, while taking out the matter outside Family, such a move should be only after completing at the highest level of the trial at family’s own patio, i.e., the Tax Tribunals.

Conclusion: Hitherto, the Lawyers/Advocates are attached to civil courts and are practicing Law before the Judges in Courts of Law by presenting, representing or pleading on behalf of their clients/cases.   Henceforth, if Lawyers & Advocates (Graduates in Laws) are alone entitled to practice even in Taxation Field (Income Tax, Service Tax, Custom & Central Excise, Sales Tax (VAT), etc.), I opine that every official of the Departments of Income Tax, Service Tax, Customs & Central Excise, Sales Tax (VAT), etc., must also be a Graduate in Laws.   Otherwise, not only the official work & collection of tax will be disturbed a lot, but also causes very hardship to both the Tax Officials and Tax Payers.

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22 responses to “If Advocates only allowed to Practice in Taxation, all IT Officials must be Graduates in Law”

  1. Mahesh says:

    CA when he certifies he is made liable to any of the faults in the assessment of tax on behalf of Asses see. He is expected to the master with taxation and also truthful in reporting to IT dept. However he will have limitation when arguing wrt law because law because law is procedures oriented step by step which take lot to time before any results are obtained. This procedures and the time required will be well understood and utilized for professionals in Law. A CA tying to do court representation will bring down his efficiency in main areas of his profession. Advocate will present the details what CA provides in court formats and in required time to obtain the results. CA and Advocate have there roles to play in helping clients . It difficult for one to be CA + Advocate at same time , it needs thinking 🙂

  2. SYEDA KHADERBI, MA., M.Com., says:

    Dear Puneet Singhviji,

    If you possess a Degree in Law (but not Registered as an Advocate with the Bar Council of India & not practicing at any Civil Court of Law), you are eligible to become a Registered Income Tax Practitioner. Please read the Article “DIGNIFIED SELF-EMPLOYMENT: INCOME TAX PRACTITIONER” published on this Website.

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