Case Law Details
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.
In Appeal Before High Court it was held by the Court that A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which Chartered Accountant represents the matter of his client, normally believe that he (Chartered Accountant) is performing his duties honestly. Confidence has been breached by respondent not only with the persons, who engaged him, but it has played fraud on the Department also. He is admittedly a person of having long-standing in the profession, still has shown such a conduct, which can never be expected of a Chartered Accountant. In the circumstances, ICAI has recommended removal of name of respondent from the register of Member for a period of two years. Looking to the conduct of respondent, and the tactics adopted by him in delaying proceedings, stretching it to almost one and half decade, in our view, appropriate punishment would be removal of his name from Membership of the Institute for a period of five years.
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SRO0103351, DATED 06/08/2010:-No progress in my career of ca, since, no pass certificate was issued so far. the bank of india, zovskp, appelete authority’s letter vskpzo/aa/2020-21/62, contain no authority or right to recruit me by the aa sir. you should intervene in the recruitment issue. the address of vskpzo is …..visakhapatnam zonal office, bank of india, daspalla complex, 28-2-48. suryabagh, visakhapatnam, andhrapradesh, sir.
the appelete auathority letter dated 04/06/2020, VSKPZO/AA/2020-21/06, AND VSKPZO/AA/2020-21/74, Dated 01.01.2021 leeters specifically say fora . I applied for appropriate fora with application fee of Rs.10/- and no action from you sir. please reply accordingly CA. K.V.N.T..KRISHNA, SRO0103351
you returned December,2020 exam fee Rs.1200/- and i will be informed afterexemptions, what exam to be written by me, and quickly reply sir. De Novo No.12942081057, dated March, 2020. Revalidation done on 21-JUL-2020, via ref.No.C/27/12942081057/REV/93069, sir. the CA Intermediate Pass Certificate was also not yet issued by the ICAI, NEW DELHI. This is of Verification result Regret Letter-1991, is for your informataion and necessary action, sir, CA. K.V.N.T.KRISHNA. SRO0103351
SRO0103351. I am writing letters 2004 onwards. But the Regret Letter-1991 refers to Verification result of November 1991 CA Intermediate exams. iI informed this to the assistant secretaryexams. IRetotalling). CA Final also Withheld result cancelled by the deputy secretaryexams and Pass information is not revealed or declared. please reply early. K.V.N.T.KRISHNA