CA alleges false implication by client. High Court admits appeal, stays proceedings in Trial Court

Chartered Accountant alleges false implication by his client. High Court stays proceedings in Trial Court and admits appeal

ABCAUS Case Law Citation:
ABCAUS 2627 (2018) (11) HC

Important Case Laws Cited/relied upon:

A Chartered Accountant had filed an application under section 482 of CrPC against the State and his client as the opposite parties.

The CA submitted that an Income Tax raid was conducted u/s 132 of the Income tax Act, 1961 (the Act) in the office of his client in which the client had implicated the CA.

It was submitted that he being a Chartered Accountant, had performed his functions only as per requirement of his job and had been falsely implicated by the client to create defence in favour of himself before the Income Tax Department. 

As a result an FIR was lodged by the Income Tax Department at the Police Station against the CA under Sections 406,420,468,469 and 471/34 IPC for alleged criminal breach of trust, Cheating and dishonestly inducing delivery of property, forgery for the purpose of cheating, forgery for purpose of harming reputation, using as genuine a forged document and Acts done by several persons in furtherance of common intention.

The Hon’ble High Court admitted the application and issued notice to the said client of the chartered accountant.

The High Court further directed that till the next date of listing of the case, further proceedings pending in the Court of Chief Judicial Magistrate (CJM) with regard to the applicant CA shall remain stayed. 

Download Full Judgment Click Here >>