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TMI Blog2016 (9) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared. 2. With the able assistance of Sh.Rakesh Aggarwal, Advocate we have gone through the record commencing from the complaint received against the first respondent till the final recommendation made to this Court by the Council Members at the meeting held on September 20 and 21, 2010 recommending penalty of reprimand, contemplated by Section 21(6)(b) of the Chartered Accountants Act, 1949 to be inflicted. 3. One S.K.Garg made a complaint on January 31, 2006 against the respondent alleging that the complainant had engaged the services of the respondent to file his personal and his family members income tax returns and as and when called upon to pay professional charges the complainant used to pay the professional charges and was surp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dues and the issue was subjudice. The Committee noted that along with the bill dated November 10, 2004 a written communication was sent in which it was written that if the payment was not made the respondent shall initiated legal proceedings against the complainant and that the Assistant of Income Tax has desired to verify the details of the loans concerning Ms.Shanti Devi. 6. The Committee opined that it was strange that the respondent would raise a bill for 19 years services rendered in the year 2004 and found no explanation from the respondent as to why for each year as and when professional servicers were rendered a bill was not raised. Finding no proof by the complainant that he had paid professional charges, the Committee did not de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expected from a Chartered Accountant. 8. The Council in its meeting held on September 20 and 21, 2010 recommending penalty of reprimand, contemplated by Section 21(6)(b) of the Chartered Accountants Act, 1949 to be inflicted. 9. Section 22 of the Chartered Accountants Act, 1949 reads as under:- "22. Professional misconduct defined For the purpose of this Act, the expression "professional misconduct" shall be deemed to include any act or omission specified in any of the Schedules, but nothing in this section shall be construed to limit or abridge in any way the power conferred or duty cast on the Council under sub-Section (1) OF Section 21 to inquire into the conduct of any member of the Institute under any other circumstances." 10. Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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