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1972 (2) TMI 18 - PUNJAB AND HARYANA HIGH COURTPetitioner obtained a degree of Bachelor in Commerce from the Commercial University, Delhi - His qualification was not recognised by the respondents for representing the assessee before them. The sales tax authorities also refused permission to the petitioner to represent the assessee before them - present writ petition claiming that he is duly qualified to represent the assessee under section 288 of the Income-tax Act, 1961, read with rule 51 of the Income-tax Rules, 1962 – Held that Commercial University Limited, Delhi is not a University incorporated by any law as required by rule 51 of IT Rules, 1962 - therefore, a person holding a degree of that university cannot appear before the income-tax authorities as an authorised representative
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