https://www.taxtmi.com/caselaws?id=431704 Section 21 of the Chartered Accountants Act, 1949 gives the term "any information or complaint" wide amplitude, so disciplinary proceedings need not depend on a formal written complaint. Rule 7 of the 2007 Rules was held to supplement the statute, not restrict it, and therefore could not narrow the statutory scope of information. A newspaper report by itself is not evidence and cannot, standing alone, justify action; however, where it merely triggers examination of other material such as a review report, disclosures, and applicable auditing standards, the Institute may have sufficient information to initiate inquiry. The challenge to jurisdiction failed because the initiation was based on adequate material. en-us Fri, 16 Dec 2022 00:00:00 +0530 Mon, 19 Dec 2022 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431704 Section 21 of the Chartered Accountants Act, 1949 gives the term "any information or complaint" wide amplitude, so disciplinary proceedings need not depend on a formal written complaint. Rule 7 of the 2007 Rules was held to supplement the statute, not restrict it, and therefore could not narrow the statutory scope of information. A newspaper report by itself is not evidence and cannot, standing alone, justify action; however, where it merely triggers examination of other material such as a review report, disclosures, and applicable auditing standards, the Institute may have sufficient information to initiate inquiry. The challenge to jurisdiction failed because the initiation was based on adequate material. Case-Laws Law of Competition Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431704