TMI Blog2015 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and experience in the field of Civil Engineering and the application has thus been rightly rejected by respondent No.1 The Chief Commissioner of Income Tax. The basic qualification of an Engineer is a degree on the Civil side and since the matter pertains to being appointed as a valuer of immovable property, land or machinery, and the basic qualifications either being Civil Engineer, Architecture or Town Planning can not be marginalized or blinked away. Hence, we find that the submissions put forth by the Counsel for the petitioner can not be accepted and the petition must be dismissed as being without merit. - Decided against assessee. - W. P. No. 1146/2015 - - - Dated:- 21-9-2015 - S. R. Waghmare And Jarat Kumar Jain, JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Allahabad High Court (110 ITA 549), which was placed before him. Counsel urged that the impugned order was contrary to the ratio laid-down in the said case and hence the order is perverse and contrary to the principles of natural justice. 05) Counsel also vehemently urged that the petitioner was fully eligible since he had a requisite qualification of Bachelor of Engineering having passed Section A B of the examination of the Institute of Engineers, which is a recognized body of the Government of India for the purpose of recruitment under the Central Government and hence Counsel submitted that since the petitioner fulfills all the prescribed qualifications under Rule 2 8, the respondent No.1 has erred in dismissing/rejecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) for the Post Graduate Programme for Master in valuation and Counsel submitted that graduate degree in civil engineering was not the concomitant since the course in Master of Valuation does not pertain to any discipline of engineering. 06) Per contra Counsel for the respondent No.1 Commissioner of Income Tax has vehemently urged the fact that as per Section 34-AB of the Wealth Tax Act, as per sub Rule (2) of Rule 8-A the petitioner did not possess the requisite qualification and experience in the respective line. Counsel also urged that undisputedly the petitioner had the qualification of Bachelor of Engineering; but the requirement was: A) Be a graduate in Civil Engineering, architecture or town planning of a recognized universit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the present petition is without merit and it be dismissed. Counsel also placed reliance on Institutions of Valuers (supra). 08) On considering all the submissions, we find that Counsel for the petitioner has vehemently laid stress on the word or used in the Section 8-A of this Wealth Tax Act and submitted that the petitioner possess the necessary qualifications for his registration as a valuer of immovable properties. He possess the graduate degree of B.E. and was also a member of the Institute of Engineers and that should have sufficed. After giving our anxious consideration to the submissions of the Counsel and the provisions of law, we find that such an argument though attractive at the first blush, can not be acceded, primarily b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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