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Harpal Singh Dhingra Versus Vinod Gupta

2016 (7) TMI 1189 - DELHI HIGH COURT

Running coaching classing by chartered accountant while using the prefix as 'CA' - wilful violation of the statement given to the Court - Disciplinary proceedings against the Chartered Accountant (CA) - guilty of “other misconduct” falling within the meaning of clause (2) Part-IV of the First Schedule to the Chartered Accountants Act, 1949 - Learned counsel for the petitioner further contends that the respondent along with his name is mentioning “CA”, which implies that he is offering the servic .....

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e coaching classes and to impart of training to aspirants of the profession of chartered accountancy, in the above circumstances, cannot be said to be carrying on the profession of chartered accountancy so as to constitute wilful violation of the undertaking given to this court on 14.03.2016. - Petition dismissed - Decided in favor of Respondent/ Chartered Accountant. - CONT. CAS(C) 657/2016. C M. No. 19762/2016. ( Exemption) - Dated:- 26-7-2016 - Sanjeev Sachdeva , J. For the Petitioner : M .....

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o this Court on 14.03.2016 in W.P.(C) No.2130/2016. 3. In W.P.(C) No.2130/2016, the respondent impugned the report dated 06.11.2015 issued by the Board of Discipline of the Institute of Chartered Accountants of India whereby the petitioner had been held guilty of other misconduct falling within the meaning of clause (2) Part-IV of the First Schedule to the Chartered Accountants Act, 1949 (hereinafter referred to as the Act ). 4. During the hearing of the said petition on 14.03.2016, the responde .....

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petitioner contends that the respondent, despite giving the undertaking as noted above, that he shall not practice the profession of chartered accountancy till the next date of hearing, has issued advertisements in the month of April and May, 2016 representing himself as a Chartered Accountant. It is contended that the respondent has wilfully violated the statement given to this Court and is thus liable for being proceeded with under the Contempt of Courts Act, 1971. 7. I am unable to accept th .....

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erforms services involving the auditing or verification of financial transactions, books, accounts, or records or the preparation, verification or certification of financial accounting and related statements or holds himself out to the public as an accountant; (iii) renders professional services or assistance in or about matters of principle or detail relating to accounting procedure or the recording, presentation or certification of financial facts or data; or (iv) renders such other services a .....

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ion of financial accounting and related statements or holds himself out to the public as an accountant, renders professional services or assistance in or about matters of principle or detail relating to accounting procedure or the recording, presentation or certification of financial facts or data, he is deemed to be in the practice. 9. The allegation against the respondent is that the respondent is running teaching classes for teaching aspirants, who seek to become Chartered Accountants. The ad .....

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