Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants
In 2015, the Ministry of Corporate Affairs in exercise of the powers conferred under the Chartered Accountants Act, 1949, the Cost and Works Accountants Act, 1959 and the Company Secretaries Act, 1980 established an Appellate Authority consisting of nine members including the chairman.
The following four substitution has been made by the Notification dated 26th April 2024 in the composition of the Appellate Authority as per the said Notification dated 3rd November 2015:
| Sl No. | As per Original Notification | As per Amended Notification | Designation |
| 1. | Shri Justice P.K. Bhasin Judge (Retd.) High Court of Delhi, New Delhi |
Shri Justice Suresh Kumar Gupta, Judge (Retd.) High Court of Allahabad |
Chairperson |
| 2. | Dr. Navrang Saini Director (Inspection and Investigation) Ministry of Corporate Affairs, Shastri Bhawan, New Delh-110001 |
Shri Rakesh Mohan H. No. 7020, Sector – B, Pocket 10, Vasant Kunj, New Delhi- 110070 |
Member |
| 3. | Shri Praveen Garg Joint Secretary, Department of Justice, Ministry of Law and Justice, Jaisalmer House, New Delhi-110011 |
Shri Sandip Garg WTM, IBBI, 2nd Floor, Jeevan Vihar Building, Sansad Marg, New Delhi- 110001 |
Member |
| 6. | Shri Pravakar Mohanty HIG-188, Ph. VII, Sailashree Vihar, Chandrasekharpur, Bhubaneswar-751021 Odisha |
Shri Amit Anand Apte, 402, Athena Erandawane CHS Behind Dr. Shama Prasad Mukherjee Park Pune: 411004 |
Member |
- Revisionary order u/s 263 quashed as no discussion was made on assessee’s submission
- ICAI defers applicability of Peer Review Mandate for CA Firms covered under Phase III & IV
- No delay in filing appeal as CPC intimation u/s 143(1) received on email after 30 days
- CBDT issues clarification on applicability of DTVSVS-2024 where appeal time was available
- No revision u/s 263 when assessment made after obtaining approval of the Range Head
