https://www.taxtmi.com/caselaws?id=418360 A disciplinary complaint cannot be closed on a bare opinion that no prima facie case exists; the authority must consider the materials, examine the evidence, and give issue-wise reasons. Here, the closure was found unsustainable because the report did not show proper consideration of the documents, evidence, or specific allegations. The impugned decision and consequential proceedings were therefore quashed, and the complaint was remanded for a fresh enquiry with opportunity to all parties and a reasoned determination on each issue. en-us Tue, 25 Jan 2022 00:00:00 +0530 Wed, 16 Feb 2022 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418360 A disciplinary complaint cannot be closed on a bare opinion that no prima facie case exists; the authority must consider the materials, examine the evidence, and give issue-wise reasons. Here, the closure was found unsustainable because the report did not show proper consideration of the documents, evidence, or specific allegations. The impugned decision and consequential proceedings were therefore quashed, and the complaint was remanded for a fresh enquiry with opportunity to all parties and a reasoned determination on each issue. Case-Laws Indian Laws Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418360