Supreme Court · 2024 INSC 451 · Decided 17 May 2024
Shaji Poulose v. Institute of Chartered Accountants of India & Others
- Court
- Supreme Court of India
- Citation
- 2024 INSC 451 · [2024] 6 S.C.R. 777
- Case number
- TRANSFERRED CASE (CIVIL) No. 29/2021
- Decided
- 17 May 2024
- Bench
- B.V. NAGARATHNA, AUGUSTINE GEORGE MASIH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Companies Act Section 224; Income Tax Act Section 44AB
Headnote
Council of the Institute of Chartered Accountants of India, if competent to impose, by way of Guidelines, a numerical restriction on the maximum number of tax audits that could be accepted by a Chartered Accountant, u/s. 44AB of the Year by way of a Guideline; the restrictions imposed, if unreasonable, arbitrary and illegal and thus, violative of the right guaranteed to Chartered Accountants u/Art. 19(1)(g) and impermissible u/Art. 14 of the Constitution; and exceeding of the specified number of tax audits, if can be
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