https://www.taxtmi.com/caselaws?id=360169 In disciplinary proceedings for professional misconduct in certifying statutory forms, the appellate authority held that punishment must be proportionate to the misconduct and consistent with penalties imposed in comparable cases. As the challenge was confined to the severity of punishment and not the finding of misconduct, the authority compared similar matters and found removal from membership with a fine excessively harsh. Exercising appellate powers, it reduced the penalty to reprimand with a fine, while providing that failure to pay would result in temporary removal from membership. en-us Mon, 26 Mar 2018 00:00:00 +0530 Tue, 02 Apr 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360169 In disciplinary proceedings for professional misconduct in certifying statutory forms, the appellate authority held that punishment must be proportionate to the misconduct and consistent with penalties imposed in comparable cases. As the challenge was confined to the severity of punishment and not the finding of misconduct, the authority compared similar matters and found removal from membership with a fine excessively harsh. Exercising appellate powers, it reduced the penalty to reprimand with a fine, while providing that failure to pay would result in temporary removal from membership. Case-Laws Companies Law Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360169