Supreme Court · 2017 INSC 602 · Decided 11 July 2017
Institute of Chartered Accountants of India v. M. S. Rathi
- Court
- Supreme Court of India
- Citation
- 2017 INSC 602 · [2017] 6 S.C.R. 353
- Case number
- CIVIL APPEAL No. 10326/2011
- Decided
- 11 July 2017
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Chartered Accountants Act, 1949 - ss.21 and 22; Second Schedule, Part I, Clauses (7) and (8) - Professional misconduct - Allegation of manipulation of accounts and issuance of incorrect certificates - Disciplinary Authority found respondent guilty of C professional misconduct - Matter placed agreed with finding of Disciplinary Authority and recommended to High Court reprimand of respondent - High Court set aside the order of Disciplinary Authority as well as of Council - On appeal, held: Neither the complainant nor the Disciplinary Authority chose D to call for books of accounts
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