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Registration as Income Tax Practitioner Requires One-Year Practice: Madras HC
Case Law Details
- Case Name
- V. Ganesamoorthi Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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V. Ganesamoorthi Vs ITO (Madras High Court)
The Madras High Court dismissed a writ petition challenging the return of an application for registration as an Income Tax Practitioner after the applicant failed to produce proof of having practised before the Income Tax Authorities for at least one year as on the date of the application.
The petitioner contended that he possessed the educational qualification prescribed under Rule 252 of the Income Tax Rules, 2026, framed under Section 515 of the Income Tax Act, 2025. He argued that Section 515(3)(a)(vi) recognises persons possessi...




