Case Law Details
D.K. Agrawal Vs Council of Institute of Chartered Accountants of India (Supreme Court of India)
Hon’ble Supreme Court held that the Council of Institute of Chartered Accountants of India (Respondent) needs to necessarily record reasons in its report as to why a CA must be de-registered. It has been held that the Respondent needs to give its own independent findings while accessing the need of de-registering a CA for misconduct instead of making recommendations mechanically. The same was absent in the present case. Hence, the appeal was allowed.
Facts:
D.K. Agrawal (“Appellant”) is a chartered accountant having his Office as M/s, Dinesh K. Agrawal & Co., Chartered Accountants.
In 2 separate instances, the Office of the Inspecting Assistant Commissioner of the Income Tax had sent a communication to ICAI alleging that the Appellant was indulging in professional misconduct and at one instance had interpolated some of assessees’ copies of challans to show higher figures and claimed the higher amount from them.
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