https://www.taxtmi.com/caselaws?id=384286 A company cannot maintain disciplinary complaints against chartered accountants where the complaints do not arise from any real connection with its own business or corporate purpose, and its memorandum of association does not support such action. Under Rule 12 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Director (Discipline) may decline to entertain a complaint older than seven years if delay has created evidentiary difficulty, defensive prejudice, or procedural inconvenience. The fact that a response has been filed does not bar reliance on Rule 12 where records and witnesses are no longer readily available. The disciplinary order was upheld and no interference under Article 226 was warranted. en-us Thu, 01 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384286 A company cannot maintain disciplinary complaints against chartered accountants where the complaints do not arise from any real connection with its own business or corporate purpose, and its memorandum of association does not support such action. Under Rule 12 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Director (Discipline) may decline to entertain a complaint older than seven years if delay has created evidentiary difficulty, defensive prejudice, or procedural inconvenience. The fact that a response has been filed does not bar reliance on Rule 12 where records and witnesses are no longer readily available. The disciplinary order was upheld and no interference under Article 226 was warranted. Case-Laws Indian Laws Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384286