https://www.taxtmi.com/caselaws?id=393758 Disciplinary proceedings against a chartered accountancy firm could not be sustained because the governing rules required a complaint or written information containing allegations against the firm as the jurisdictional basis for initiation. A report on accounting firms, prior correspondence, and observations made in another proceeding were held insufficient where no written allegation had been received against the petitioner-firm. On that footing, the prima facie opinion and reference to the Disciplinary Committee lacked jurisdiction, and the impugned communication was liable to be quashed. The petition was allowed and the disciplinary action set aside for failure to satisfy the statutory precondition for commencement of proceedings. en-us Fri, 13 Mar 2020 00:00:00 +0530 Sun, 22 Mar 2020 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393758 Disciplinary proceedings against a chartered accountancy firm could not be sustained because the governing rules required a complaint or written information containing allegations against the firm as the jurisdictional basis for initiation. A report on accounting firms, prior correspondence, and observations made in another proceeding were held insufficient where no written allegation had been received against the petitioner-firm. On that footing, the prima facie opinion and reference to the Disciplinary Committee lacked jurisdiction, and the impugned communication was liable to be quashed. The petition was allowed and the disciplinary action set aside for failure to satisfy the statutory precondition for commencement of proceedings. Case-Laws Indian Laws Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393758