Respectful Homage to Late Shri Bharat Ji Agarwal, Senior Advocate, Allahabad High Court and

Past National President, All India Federation of Tax Practitioners (AIFTP) (2008 & 2009)

4th April was one more shocking news about my respected Bharatji departure to his right place in Heaven. He was a roving encyclopaedic person, a judge maker and all-rounder in the letter and spirit. In Allahabad High Court I have seen him arguing with battery of juniors with him. His departure has ended one more era. I convey my heartfelt condolences to his family with prayer to give them enough strength to bear this irreparable loss. Om Shanti.

P. C. Joshi, Advocate,
Past National President, AIFTP


A Tribute of Remembrance – Late Shri Bharat Ji Agarwal, Senior Advocate, Allahabad High Court and Past National President of the All India Federation of Tax Practitioners (AIFTP), a legend of tax profession known for his integrity, ethics and above all a very good human being who possessed humility and respect for others – A role model to tax professionals.

Shri Bharat Ji Agarwal, Senior Advocate, Allahabad High Court one of the tallest figures of the Tax Bar has left for his heavenly Abode on 4-4-2021. I had an occasion to meet Shri Bharat Ji Agarwal in the year 1996 when AIFTP has arranged a National Convention at Kolkata, where in Shri P. C. Joshi, Advocate from Mumbai was elected as National President, wherein Shri Bharat Ji Agarwal was one of the Speaker. Ever since I am closely associated with Shri Bharat Ji Agarwal.

When I was elected as Dy. President of the AIFTP we desired that Shri Bharat Ji Agarwal may be requested to take the responsibility as Vice-President, North Zone and after the term of Shri V. Ramachandran, Senior Advocate, Madras High Court, Shri Bharat Ji Agarwal, Senior Advocate, Allahabad High Court should take over as National President of the AIFTP. Myself and Mr. Kishor Vanjara meet Shri Bharat Ji Agarwal at Mumbai and requested him to accept our request. He politely told us Mr. Sarin, Advocate from Delhi is much senior in the AIFTP if he agrees then only he will accept our request. After persuasion and a receiving the phone call from Shri N. M. Ranka, Senior Advocate, Jaipur, Shri V. Ramachandran, Senior Advocate, Madras High Court, Shri M. L. Patodi, Advocate, Kota and Shri P. S. Sarin, Advocate, Delhi, Shri Bharat Ji Agarwal has accepted the responsibility in spite of having large number of matters before Allahabad High Court every day, this proves the great quality of Shri Bharat Ji Agarwal who was not after the post and devotion to serve the tax profession.

The AIFTP was trying to hold at least one seminar at Allahabad since number of years, however, we could not hold a conference, when I became the National President we have made an request to Shri Bharat Ji Agarwal to hold Two Day National Conference at Allahabad, Shri Bharat Ji Agarwal agreed and made Mr. Sanjay Kumar, Advocate, Allahabad as a Convenor. It was a memorable Two Day Conference and it is only seminar of the AIFTP till date wherein more than 45 sitting Judges of the Allahabad High Court and six Judges of the Supreme Court attended the inaugural session. This showed the respect Shri Bharat Ji Agarwal had with the judiciary of the Allahabad High Court and Apex Court. The hospitality extended by Mrs. Agarwal and family still we cherish in our memory.

Shri Bharat Ji Agarwal was known for giving encouragement to young lawyers, he has generously contributed to the AIFTP National Tax Moot Court competition in memory of Padma Vibhushan Late Dr. Nani A. Palkhivala and also attended the competition which was held in Mumbai. When a National Tax Moot Court was held in the year 2009 at Allahabad in the memory of Late Shri Raja Ram Agarwal Former Advocate General of U.P. in which more than 30 Former Judges of Supreme Court participated.

When the AIFTP has organised First International Study tour from 16th May to 29th May, 2004 to England and other European Countries and second Study to USA in May 2006 under the Chairmanship of Shri J. D. Nankani, Advocate, Mumbai as International Study Tour Committee, Shri Bharat Ji Agarwal actively participated and addressed to Law Society of England and Wales and Professional organisations Washington DC and New York at USA.

It is in the term of Shri Bharat Ji Agarwal, we could hold first International Tax Conference at Mumbai on 21st November, 2009 with Asia Oceanic Tax Consultants Association (AOTCA) where in professional organisations heads from 14 Countries participated in the International Tax Conference which was held at Mumbai.

Shri Bharat Ji Agarwal‘s worthy son Shri Piyush Agarwal who was active member of the AIFTP was elevated as a Judge of the Allahabad High Court on 22-11-2018, which made all the members of the AIFTP feel proud.

The AIFTP has lost one of the strong pillar and guiding force of the AIFTP.

Shri Bharat Ji Agarwal a legend of tax profession known for his integrity, ethics and a very good human being who possessed humility and respect for others – A role model to tax professionals. Shri Bharat Ji Agarwal was strong believer of almighty and whenever he used to visit Mumbai he used to visit Siddhivinayak Temple at Prabhadevi.

I pray his may his soul may rest in peace and give strength to his family members to bear the irrecoverable loss suffered by them.

It is difficult to believe that Shri Bharat Ji Agarwal is no more with us but his smiling face, very

affectionate look and guidance will always remain in our hearts.

Dr. K. Shivaram, Senior Advocate,
Past National President, AIFTP

Shri Bharatji Agarwal, the scion of the All India Federation of Tax Practitioners, was the guiding force behind the functioning of the AIFTP.

He was like an elder brother to me and whenever I used to call him for any guidance, he was always willing to help and support.

He has been an Senior Advocate par excellence in the matters of Indirect Taxes and he was well respected in the fraternity and also among the judges, a very learned and knowledgeable person who had authored books on Indirect Taxes and got various articles published on various topics.

He was also a humanitarian, who was spiritually inclined and advocated the path of dharma and peaceful nonviolent living. He was a caring husband and an affectionate father who brought up his children with dedication and discipline. I bow down to Late Bharatji Agarwal and pray to God that his soul rest in peace. Om Shanti, Shanti, Shanti

J. D. Nankani, Advocate,
Past President, AIFTP

It is a very bleak and black day in the history of All India Federation of Tax Practitioners to experience the fall of the shining Sun when the whole family of the federation is grieved with sad and sudden demise of our worshipful leader on 4/4/2021. It’s an irreparable vacuum which cannot be replaced by any one. My purposive association with my elder brother is always memorable not capable of being forgotten. While he showered his affection upon me, I had simulates learnt a lot about the importance of the federation and it’s full throated encomiums services to the nation in general and the fraternity in particular. I had always interestingly looked for his valuable guidance and was an admirer of his values based principles. Though for some time he had been ailing, time it was never thought of would soon deprive us all of his presence amongst all of us.

I sincerely convey my heart felt condolence to the members of the bereaved family and pray God to grant eternal relief to the departed soul from the dreadful cycle of birth and death with immersion with Supreme Divine Soul. I also long for the earliest restoration of the normalcy in the family. I affectionately call upon brother Justice Piyushji to remain composed pledging complete support and solidarity at the federation through out.

Dr. M. V. K. Moorthy, Advocate,
Past National President, AIFTP

It’s a matter of great sorrow for me to pen down the message for our past president Shri Bharatji Agarwal. Apart from being an intelligent, astute and outstanding advocate Shri Bharatji Agarwal was a friend philosopher and guide to many like me. His contribution to development of law is evident in huge number of reported and unreported cases, as also in excellent articles written by him. It was a pleasure to hear his expert comments in seminars.

His contribution to the Federation and specially to the North Zone is unparalleled. He revived the North zone and ensured that the leaders are encouraged to come forward not only in North Zone, in all the other zones of Federation he has moved during his Presidency. His quality of leadership would be remembered by one and all on account of him being not only leader but a true friend to all the fellow members. He was very kind at heart.

He would have a special place in my heart as my beloved uncle, being close to my father, Shri B.
C. Joshi, the Founder of Federation.

My prayer to Almighty to bestow eternal peace to his pious soul and give strength to bear this loss to Mrs. Agarwal-Auntiji, Hon’ble Judge Shri Piyush Agarwalji and all other family members.

Om Shanti.

Nikita Badheka, Advocate,
Immediate Past President, AIFTP

A Tribute to the pillar of Federation Shri Bharatji Agarwal.

Bharatji Agarwal Sir was introduced by Late Shri V. Ramachandran, Sr. Advocate and Past President, AIFTP at his office at Chennai (Tamil Nadu) subsequently I have witnessed his orate ship in National Tax Conference at Hyderabad and other various places all over the Country after initiation of my life membership with AIFTP in the year 1994.

My introduction with Bharatji was on the platform of All India Federation of Tax Practitioners. I found a very distinct personality in him, very calm and cool but clear in his thoughts.

His contribution to AIFTP is commendable; it was a difficult task to bring the Advocates, CAs and Tax Professionals on one platform, to co-ordinate and to work for a common cause.

He used to give importance to unity of thoughts, unity of understanding and unity of action to achieve the goals with due regards to the duties. He used to preach that you will be tested by your deeds and therefore, lead a life full of duties.

His sudden demise has created a vacuum in the Federation. Not only his family has been shocked but the Federation has also become stray. Today Bharatji is not amongst us but his ideals, his values, his principles are with us which will guide to achieve the goals and to bring the Federation to greater heights of his dreams.

We pray that his departed soul rest in peace and strengthen his family members for this irreparable huge loss.

Shri M. Srinivasa Rao, TP,
National President, AIFTP

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