Facts in brief are; an information was furnished by Sri R. Jha, Inspecting Assistant Commissioner of Income tax, Agra (hereinafter referred to as “Complainant”) stating that he (Sri D.K. Agrawal) deposited in local treasury unit of Income tax Department, at Agra, a total sum of Rs.2,514/, being the last digit of amount, outstanding against partners of M/s Bharat Gas Agencies and M/s United Pulverisers. He interpolated Assessee’s copies of challans so as to show figures of Rs.1,242/, Rs.192/, Rs. 435/, Rs.512/, Rs. 8,751/ and Rs. 1,254/. He presented forged copies of challans to partners of Assessees and collected/claimed amounts allegedly paid on behalf of Assessees. This information was received by ICAI on 24.09.1978.
On Complain ICAI Disciplinary Committee has done its inquiry and was of the view that the Respondent has involved himself in respect of two parties namely; United Pulverisers and Bharat Gas Agencies in depositing the money only to the extent of the last digit and claiming the amount in full in respect of the payments of Rs. 1,242/, Rs. 192/, Rs. 435/, Rs. 512/, Rs. 1,254/and Rs.8,751/ indicated in the “information” and, therefore, is guilty of “other misconduct” under Section 22 read with Section 21 of the Chartered Accountants Act, 1949.
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