https://www.taxtmi.com/caselaws?id=413474 Under Section 21 of the Chartered Accountants Act, 1949, the Council had to independently assess the Disciplinary Committee report, the member's written and oral defence, and the full record before recording its own reasoned finding on misconduct. A mechanical adoption of the committee's report was held insufficient because the Council performs a quasi-judicial function and must comply with natural justice. The High Court also erred in accepting the recommendation without examining whether the Council had exercised independent mind and given reasons. The impugned orders were set aside and the matter remitted for fresh consideration in accordance with law. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 12 Oct 2021 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413474 Under Section 21 of the Chartered Accountants Act, 1949, the Council had to independently assess the Disciplinary Committee report, the member's written and oral defence, and the full record before recording its own reasoned finding on misconduct. A mechanical adoption of the committee's report was held insufficient because the Council performs a quasi-judicial function and must comply with natural justice. The High Court also erred in accepting the recommendation without examining whether the Council had exercised independent mind and given reasons. The impugned orders were set aside and the matter remitted for fresh consideration in accordance with law. Case-Laws Indian Laws Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413474