Not reporting as per revised 3CD report is Professional Misconduct

Ishaq Esmail Lakkadghat Vs ITO (Appellate Authority)

It is very clear from the facts on record, which have been elaborated in detail in the order of Director (Discipline) and in the Impugned Report of the Disciplinary Committee that an Auditor was required to report instances where tax was deductible by the auditee but not deducted by him. The CBDT vide Notification No. 208/2006 dated 10^th 

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