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2019 (3) TMI 1360 - HC - Indian LawsEnhancement of punishment of debarment from the profession of Chartered Accountant - Act of misconduct - Held that:- Perusal of the order impugned, more particularly Paragraphs 11 and 12, clearly shows that considering the facts of the case, the consequent misconduct on the part of the respondent No.2 and upon consideration of the written and oral submissions, the Board of Discipline has taken a view that the ends of justice shall be met if reasonable punishment is awarded to the respondent No.2. Accordingly, the punishment of reprimand and imposition of fine of ₹ 1,00,000/is considered to be reasonable by the Board of Discipline in exercise of its power under Section 21A(3) of the Chartered Accountants Act - We are not sitting in appeal over the decision of the Board of Discipline and, therefore, on merits also, we do not find that a case is made out for claiming debarment of the respondent No.2 from practising the profession of Chartered Accountant. Petition dismissed.
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