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    <title>2019 (8) TMI 117 - DELHI HIGH COURT</title>
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    <description>Disciplinary scrutiny of an auditor&#039;s appointment turned on whether internal trustee disputes vitiated the resolution and whether the member&#039;s conduct amounted to professional misconduct. The disciplinary body upheld reliance on the resolution, noting that the earlier removal resolution lacked quorum and the later restoring resolution had not been stayed, so no misconduct arose from accepting the assignment. It also found no proof that the member performed a prohibited statutory audit; the only established act was signing Form 10B for the trust&#039;s tax benefit. Applying the limited scope of Article 226 review, the court found no perversity or irrationality and sustained the disciplinary orders, dismissing the writ petition with costs.</description>
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      <title>2019 (8) TMI 117 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383928</link>
      <description>Disciplinary scrutiny of an auditor&#039;s appointment turned on whether internal trustee disputes vitiated the resolution and whether the member&#039;s conduct amounted to professional misconduct. The disciplinary body upheld reliance on the resolution, noting that the earlier removal resolution lacked quorum and the later restoring resolution had not been stayed, so no misconduct arose from accepting the assignment. It also found no proof that the member performed a prohibited statutory audit; the only established act was signing Form 10B for the trust&#039;s tax benefit. Applying the limited scope of Article 226 review, the court found no perversity or irrationality and sustained the disciplinary orders, dismissing the writ petition with costs.</description>
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