Supreme Court of India
Institute of Chartered Accountants of India v. M. S. Rathi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing discussions the Appeal fails and is hereby dismissed. 11 . However, the parties shall bear their own costs.
Judgment, page 3
From the 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 professional misconduct - Matter placed before Council - Council 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 to call for books of…
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