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    <title>2019 (3) TMI 1360 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC held that the income-tax department lacked locus standi to seek enhancement of disciplinary punishment against a chartered accountant merely because it had initiated the complaint. In proceedings under the Chartered Accountants Act, a complainant is not automatically a person aggrieved entitled to challenge the disciplinary outcome. The Court also found no ground to interfere with the Board of Discipline&#039;s reasoned sanction of reprimand and fine, noting that the punishment fell within the statutory powers conferred by Section 21A(3) and that no basis was shown for enhancement or debarment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377339</link>
      <description>The Bombay HC held that the income-tax department lacked locus standi to seek enhancement of disciplinary punishment against a chartered accountant merely because it had initiated the complaint. In proceedings under the Chartered Accountants Act, a complainant is not automatically a person aggrieved entitled to challenge the disciplinary outcome. The Court also found no ground to interfere with the Board of Discipline&#039;s reasoned sanction of reprimand and fine, noting that the punishment fell within the statutory powers conferred by Section 21A(3) and that no basis was shown for enhancement or debarment.</description>
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      <pubDate>Tue, 12 Mar 2019 00:00:00 +0530</pubDate>
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