TMI Blog2006 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated May 18, 2005, of the Institute of Chartered Accountants of India whereby on consideration of the complaint of the petitioner, written statement of the chartered accountants, respondent Nos. 2 and 3 and the rejoinder of the petitioner, the Institute Council was prima facie of the opinion that the chartered accountants, respondents Nos. 2 and 3 are not guilty of any professional or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of dissolution which was never served on the petitioner and did not bother to ask for an acknowledgment of the receipt of dissolution on behalf of the petitioner and illegally filed the income-tax return of M/s. Anand Super Service Station in two parts, one return having six partners for the period April 1, 2001, to February 17, 2002, and another return having three partners for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm stood dissolved on the basis of notice and consequently respondents Nos. 2 and 3 filed the return of the partnership having three partners. While filing the returns, respondents Nos. 2 and 3 were neither to determine nor adjudicate whether the partnership firm was dissolved in accordance with the provisions of the Partnership Act and whether the new partnership was duly constituted. The plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the facts and circumstances, there is no illegality, irrationality or such procedural unreasonableness which will entail interference by this court under article 226 of the Constitution of India against the order dated May 18, 2005, of the Council of Institute of Chartered Accountants of India. Consequently, the writ petition is without merit and is dismissed. - - TaxTMI - TMITax - In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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