Alleged Professional Misconduct issue cannot be decided based on law enacted subsequently

Devendraa P. Kapur Vs. ICAI & Others (Appellate Authority) The Appellant has also taken a ground of Appeal before us that the Disciplinary Committee has decided these cases in accordance with the law which was not prevalent when the alleged misconduct was committed but came into effect after the amendment made in the year 2006 in the Chartered Accountants Act 1949, and/or by revised publications of ICAI. Since, we have set aside the Impugned Orders and the matters have been remanded back to the Disciplinary Committee, we direct the committee to also examine this issue and to decide these c...