https://www.taxtmi.com/caselaws?id=441422 A solvency certificate issued on the basis of documents produced by the concerned person was not treated as professional negligence where there was no material showing lack of precaution or deliberate lapse, and the omission of property particulars in the certificate did not, on those facts, establish misconduct, particularly since the excise department had accepted the certificate at the relevant time. The disciplinary record nevertheless noted a plea of guilt by the respondent, and a reprimand was imposed on that basis. en-us Wed, 02 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441422 A solvency certificate issued on the basis of documents produced by the concerned person was not treated as professional negligence where there was no material showing lack of precaution or deliberate lapse, and the omission of property particulars in the certificate did not, on those facts, establish misconduct, particularly since the excise department had accepted the certificate at the relevant time. The disciplinary record nevertheless noted a plea of guilt by the respondent, and a reprimand was imposed on that basis. Case-Laws Indian Laws Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441422