Advocates alone entitled to practise the profession of Law before any authority?

In A Writ Petition filed before CCIT, Jaipur by RAJASTHAN TAX BAR ASSOCIATION, JAIPUR regarding

Not to permit " to pracitse the profession of Law" before the authorities of the Income tax department i.e before the assessing authorities as well as appellate authorities of the income tax department. The appex
court for argument during the course of assessment, penalty and appellate proceeding to any person, other than advocate, otherwise it would be contempt of the Hon'ble Supreme Court"

Whether Days over for Taxation Practice for chartered Accountants after a major set back on bank audits.?

Click here for the order