https://www.taxtmi.com/caselaws?id=765661 Delhi HC allowed appeal by remand in case involving chartered accountant penalized under Section 21A of Chartered Accountants Act, 1949 for "other misconduct" due to dishonored cheques. Court held appellant deserved opportunity to challenge misconduct findings on merits, noting he had raised substantial grounds before Appellate Authority but failed to pursue them during hearing. HC emphasized dishonor of cheques must be examined case-by-case considering facts and circumstances, particularly appellant's explanation of cash repayment. Matter remanded to Appellate Authority for reconsideration on merits, ensuring procedural fairness given significant professional career implications. en-us Wed, 29 Jan 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765661 Delhi HC allowed appeal by remand in case involving chartered accountant penalized under Section 21A of Chartered Accountants Act, 1949 for "other misconduct" due to dishonored cheques. Court held appellant deserved opportunity to challenge misconduct findings on merits, noting he had raised substantial grounds before Appellate Authority but failed to pursue them during hearing. HC emphasized dishonor of cheques must be examined case-by-case considering facts and circumstances, particularly appellant's explanation of cash repayment. Matter remanded to Appellate Authority for reconsideration on merits, ensuring procedural fairness given significant professional career implications. Case-Laws Indian Laws Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765661