https://www.taxtmi.com/caselaws?id=753513 In certiorari jurisdiction under Article 226, the High Court will not act as an appellate forum or reappraise evidence, and interference is confined to cases of jurisdictional error, patent illegality, or perversity. Applying that standard, the Court found no specific statutory regulation or accounting norm violated by the Chartered Accountant's omission to state that the net worth certificate was based on provisional balance-sheet figures. The Appellate Authority's view that the lapse was merely technical was neither perverse nor contrary to law, so the finding of no professional misconduct and the setting aside of disciplinary punishment were upheld. en-us Fri, 24 May 2024 00:00:00 +0530 Tue, 04 Jun 2024 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753513 In certiorari jurisdiction under Article 226, the High Court will not act as an appellate forum or reappraise evidence, and interference is confined to cases of jurisdictional error, patent illegality, or perversity. Applying that standard, the Court found no specific statutory regulation or accounting norm violated by the Chartered Accountant's omission to state that the net worth certificate was based on provisional balance-sheet figures. The Appellate Authority's view that the lapse was merely technical was neither perverse nor contrary to law, so the finding of no professional misconduct and the setting aside of disciplinary punishment were upheld. Case-Laws Indian Laws Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753513