https://www.taxtmi.com/caselaws?id=444766 In disciplinary proceedings under the Chartered Accountants Act, 1949, the Council had to apply its own mind and record independent, reasoned findings before recommending penal consequences. Although one allegation had been withdrawn, another grievance was substantially resolved, and the remaining unauthorised business activity was treated as a lapse warranting leniency, the Council nevertheless recommended removal from membership without independent reasons or findings. Such a mechanically made recommendation, in quasi-judicial disciplinary action, could not be sustained consistently with natural justice. No further disciplinary action was called for, and the proceedings were directed to be filed. en-us Wed, 11 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444766 In disciplinary proceedings under the Chartered Accountants Act, 1949, the Council had to apply its own mind and record independent, reasoned findings before recommending penal consequences. Although one allegation had been withdrawn, another grievance was substantially resolved, and the remaining unauthorised business activity was treated as a lapse warranting leniency, the Council nevertheless recommended removal from membership without independent reasons or findings. Such a mechanically made recommendation, in quasi-judicial disciplinary action, could not be sustained consistently with natural justice. No further disciplinary action was called for, and the proceedings were directed to be filed. Case-Laws Indian Laws Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444766