Chartered Accountants

Kerala High Court stayed disciplinary proceedings for conducting tax audit in excess of limits prescribed by ICAI Guidelines

The Kerala High Court has stayed disciplinary proceedings for conducting tax audit in excess of limits prescribed by ICAI Guidelines for member chartered accountants from time to time

IN THE HIGH COURT OF KERALA AT ERNAKULAM

Present:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR

Wednesday, the 3rd day of August 2016/12th Sravana, 1938

WP(C) .No.25662/2016(G)

PETITIONER/

SHAJI POULOSE, CHARTERED ACCOUNTANT,
MEMBERSHIP NUMBER 022909, U.P COMPLEX, PERINTHALMANNA,
MALAPPURAM DISTRICT, KERALA 679 322.

RESPONDENTS/

  1. INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
    THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA,
    ICAI .BHAVAN, INDRAPRASTHA MARG,NEW DELHI 110 002.
  2. PRESIDENT, INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
    THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA,
    ICAI .BHAVAN, INDRAPRASTHA MARG,NEW DELHI 110 002.
  3. DISCIPLINARY DIRECTORATE, THE INSTIUTUTE OF CHARTERED ACCOUNTANTS
    OF INDIA, P.B NO 7100,ICAI BHAVAN, INDRAPRASTHA MARG, NEW DELHI 110 002,
    REPRESENTED BY ITS SECRETARY.
  1. THE CHAIRMAN, DIRECT TAXES COMMITTEE,ICAI BHAVAN, INDRAPRASTHA MARG,
    P.B NO 7100, NEW DELHI 110 002.

Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit filed along with the WP(C) the High Court be pleased to direct the highest body of the respondents to consider and pass orders on Ext P5 representation within a time frame, after hearing the petitioner and stay all further proceedings pursuant to Exts. P3, P7 and P9, till a decision is taken on Exts. P5 and is effectively communicated to the petitioner, pending disposal of the Writ Petition.

This petition coming on for admission upon perusing the petition and the affidavit filed in support of WP(C) and upon hearing the arguments of SRI. K. ANAND, Senior Advocate along with M/S. LATHA ANAND, M. N. RADHAKRISHNA MENON, JOSEPH SEBASTIAN PARACKAL, Advocates for the petitioner, the court passed the following:

ORDER

Admit.

Issue notice to the respondents.

Further proceedings pursuant to Ext.P3 will stand stayed.

03-08-2016                                                                                                                     Sd/- P. B. SURESH KUMAR, JUDGE

                    /true copy/

                                                                                                                                                              Sd/ 

                                                                                                                                           ASSISTANT REGISTRAR

EXT.P3: TRUE COPY OF NOTICE DATED 20-03-2015 ALONG WITH ANNEXURES
EXT.P5: TRUE COPY OF REPRESENTATION DATED 10-07-2015 SUBMITTED BY THE PETITIONER TO THE PRESIDENT
EXT. P7: TRUE COPY OF COMMUNICATION RECEIVED FROM THE DISCIPLINARY DIRECTORATE OF ICAI DATED 23-06-2016
EXT. P9: TRUE COPY OF LETTER DATED 13-07-2016 OF ICAI

Download Full order Click Here >>

 

Share

Recent Posts

  • Income Tax

Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.

ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…

16 hours ago
  • Income Tax

Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT

Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…

3 days ago
  • ICAI

Last date to submit MEF 2026-27 extended to 09.09.2026

ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…

3 days ago
  • Income Tax

Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand

Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…

5 days ago
  • Income Tax

Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts

The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…

6 days ago
  • Income Tax

TDS can’t be denied for non deposit of tax deducted by the deductor – High Court

One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…

7 days ago