Supreme Court of India

Institute of Chartered Accountants v. L.K. Ratna & Others

Neutral citation

Reported as [1986] 3 S.C.R. 1049

Bench R.S. Pathak and Sabyasachi Mukharji JJ.

Decided 21 October 1986

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.

5 Supreme Court benches have cited this judgment.

From the headnote

Chartered Accountants Act, 1949, ss. 17(3), 21(3), 21(4), 22A a;,d First Schedule Part I clauses 6 & 7 Regulations 11-15-Member of Institute of Chartered Accountants-Charged with Misconduct-Disci plinary Committee-Jurisdiction of-Scope of inquiry-Member, Whether entitled to hearing by Council of Institute after Disciplinary Committee submits report. Sec. 21-Nature of Proceedings before the Disciplinary Commit tee & Council of the Institute-What·are-The conclusion of Disci plinary Committee does not enjoy the status of a 'finding'-Conclusion of Council is the first determinative

Authorities it was built on

1969 Chandra Bhavan Boarding and Lodging, Bangalore v. The State of Mysore and Anr. cited by 1

Where later benches applied it

2024 Krishnadatt Awasthy v. State of Madhya Pradesh & Ors. relied on
2021 D.K. Agrawal v. Council of the Institute of Chartered Accountants of India relied on
2025 Krishnadatt Awasthy v. State of M.P. & Ors. referred to
2023 Union of India and Another v. Deloitte Haskins and Sells Llp & Anr referred to
2019 Moons Technologies Ltd. (formerly Known as Financial Technologies India Ltd.) & Ors. v. Union of India referred to

Of those, 2 relied on · 3 referred to

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