9911796707
TMI Blog2021 (4) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ta High Court does not preclude the consideration of prayer of the petitioner for transferring the writ petitions to this Court in present matter. The guidelines which are impugned in the High Court and consequent disciplinary proceedings initiated against various chartered accountants throughout the country is an issue of public importance affecting Chartered Accountants as well as the citizens who have to obtain compulsory tax audits. Thus, to settle the law and to clear the uncertainty among tax professionals and citizens, it is appropriate that this Court may transfer the writ petition, to authoritatively pronounce the law on the subject. Transfer Petitions are allowed. - TRANSFER PETITION (CIVIL) NO(S). 2849-2859/2019 WITH TRANSFER PETITION (CIVIL) NO(S). 727-728/2020 - - - Dated:- 9-12-2020 - HON BLE MR. JUSTICE ASHOK BHUSHAN HON BLE MR. JUSTICE R. SUBHASH REDDY AND HON BLE MR. JUSTICE M.R. SHAH. For Petitioner(s) Mr. Pramod Dayal, AOR For Respondent(s) Mr. B. Ramana Kumar, Adv. Mr. Raghunatha Sethupathy, Adv. Mr. K. Paari Vendhan, AOR Mr. N. Venkataraman, ASG Mr. Piyush Beriwal, Adv. Mr. Bhuvan Mishra, Adv. Ms. Anil Katiyar, AOR Mr. Goutham Shivshankar, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itute of Chartered Accountants of India being the regulatory body for the profession of Chartered Accountants has filed the present transfer petitions for transfer of all the aforesaid writ petitions to this Court for final and conclusive determination of the issues involved. 6. Shri R. Basant, learned senior counsel appearing for the respondent and other counsels have submitted that there is no good reason for transfer of the writ petitions pending in the different High Courts. it is submitted that the only reason of transfer of the writ petitions is convenience of the petitioners, whereas the constitutional protection and right availed by the writ petitioners under Article 226 of the Constitution will be taken away, if the transfer is allowed. The provisions of Article 139A is an exception to the general rule of law, which can be exercised only rarely and in exceptional circumstances. By the impugned Guidelines, the applicants have introduced a cap on the number of audit assignments that can be taken up by each Chartered Accountant throughout the country irrespective of the nature of the audit, the nature and volume of business of the clients, the local conditions, local laws, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r being 30 in a financial year, whether in respect of corporate or non-corporate assesses. One K. Bhagavatheeswaran, who was a practicing Chartered Accountant, filed Writ Petition No.5925 of 1989 before the Madras High Court challenging the legality and validity of the Notification dated 13.01.1989 and Writ Petition No.5926 of 1989 challenging the legality and validity of the Notification dated 25.05.1987 being violative of Article 19(1)(g) of the Constitution. Misc. Petition No.2844 of 1989 - Prem Chand Ors. Vs. Institute of Chartered Accountants of India Anr. was filed before the High Court of Madhya Pradesh at Jabalpur, challenging the validity and legality of the Notification dated 13.01.1989. 10. There were other writ petitions filed indifferent High Courts. The transfer petitions were filed by Institute of Chartered Accountants of India being Transfer Petition Nos. 614-615 of 1990, which were rejected by this Court on 03.04.1991 observing that the concerned High Courts may dispose of the writ petitions at an early date. A Writ Petition No.2085 of 1993 Prakash Mehta Vs. ICAI where validity and legality of the Notification dated 13.01.1989 was challenged, was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7956 to 17958/2017 titled as 'Mr. R. Murlidharan vs. The Comptroller Auditor General of India Ors.' pending before the Hon'ble High Court of Judicature at Madras; (5) W.P. NO.22771/2017 titled as 'Radha Kanta Das vs. The Institute of Chartered Accountants of India Ors.' pending before the Hon'ble High Court of Judicature at Calcutta; (6) W.P. (C) No.12273/2019 titled as 'C. Suresh Kumar vs. The Institute of Chartered Accountants of India Ors.' pending before the Hon'ble High Court of Judicature of Kerala at Ernakulam; (7) W.P. No.19162/2019 titled as 'Ms. V. Gayathri Devi vs. The Institute of Chartered Accountants of India Ors.' pending before the Hon'ble High Court of Judicature at Madras; (8) W.P. No.18124/2019 titled as 'Kamalesh Mitra vs. The Institute of Chartered Accountants of India Ors.' pending bolero the Hon ble High Court at Calcutta, and (9) W.P. No.18590/2019 titled as 'Pralay Chakraborty vs. The Institute of Chartered Accountants of India Ors.' pending before the Hon ble High Court at Calcutta. 13. In various writ petitions filed in different High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
