Supreme Court of India

Institute of Chartered Accountants of India v. M. S. Rathi

Neutral citation
Reported as [2017] 6 S.C.R. 353
Bench R.K. Agrawal and Abhay Manohar Sapre JJ.
Decided 11 July 2017

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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