https://www.taxtmi.com/caselaws?id=259783 Section 21D operates as a transitional provision preserving the pre-amendment disciplinary regime for complaints, inquiries, references and appeals already pending when the Chartered Accountants (Amendment) Act, 2006 came into force. It is construed broadly so that information cases under consideration are treated the same as complaint cases, because both concern inquiry into professional misconduct within the same disciplinary process. A narrower reading would create an artificial distinction based only on the form in which allegations reached the Council and would undermine the purpose of the transition clause. Pending proceedings therefore continued under Sections 21, 22 and 22A of the unamended Act. en-us Wed, 13 May 2015 00:00:00 +0530 Wed, 20 May 2015 22:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259783 Section 21D operates as a transitional provision preserving the pre-amendment disciplinary regime for complaints, inquiries, references and appeals already pending when the Chartered Accountants (Amendment) Act, 2006 came into force. It is construed broadly so that information cases under consideration are treated the same as complaint cases, because both concern inquiry into professional misconduct within the same disciplinary process. A narrower reading would create an artificial distinction based only on the form in which allegations reached the Council and would undermine the purpose of the transition clause. Pending proceedings therefore continued under Sections 21, 22 and 22A of the unamended Act. Case-Laws Indian Laws Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259783