Who is entitled to represent a person before the IT authorities in search and seizure matters?
Except when a person is required to be personally present before any income tax authority, he has the right, under Section 288, to be represented by an “authorised representative”. This could be any person authorised by him in writing to appear on his behalf: (i) A relative; or (ii) A person regularly employed by him; or (iii) Any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or (vi) Any legal practitioner who is entitled to practise in any civil court in India; or (v) Any Chartered Accountant, or any auditor within the ambit of Section 226 of the Companies Act 1956; or (vi) Any person who has a National Diploma in Commerce (with Advanced Accountancy and Auditing) awarded by the All India Council of Technical Education, or a Government Diploma in Company Secretaryship awarded by the Department of Company Law Affairs or the final examination of the Institute of Costs and Works Accountants of India; or (vii) Any person who,
