2018 (10) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Milind Aggarwal and twenty two others. The present appeal has been preferred by nine petitioners and thirteen writ petitioners have not preferred intra court appeal against the decision. 3. This appeal, as was the writ petition, is contested by the Institute of Chartered Accountants of India, the Respondent-institute for short, a body created under the Chartered Accountants Act, 1949. 4. The respondent-institute had conducted Group1 and II final examination in November, 2017 in which the appellants like many others had appeared. 5. The dispute relates to the result declared by the respondent-institute. The appellants claim that they had cleared Group I/II as per the result circulated through Whatsapp messages and uploaded on Facebo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Paper No. Group Subject Marks added 5 II Advanced Management Accounting 2 6 II Information Systems Control and Audit 2 7 II Direct Tax Laws  7 8  II Indirect Tax Laws 2 1(b) Add marks as follows, to all the candidates who appeared in the paper-2 (Strategic Financial Management) of Final Special examination held in November, 2017 held at Chennai only: Paper No Group Subject Marks added 2 1  Strategic Financial Management 6 2. Further, the Committee noted that the HE/AHEs have also recommended revision of marks in the answer books evaluated by certain examiners who had either undervalued or overvalued them marginally. After discus....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....up I/II inspite of evaluation and grant of grace marks in terms of the said minutes. 9. The appellants state that result circulated through Whatsapp messages and uploaded on Facebook was based on the internal e-mail sent by the respondent-institute to their Aurangabad branch and others associated or affiliated with the said branch at 06:57 p.m. on 17th January, 2018. It was submitted that as per list enclosed, the appellants had cleared Group I or II or both, as the case may be. However, subsequently the result was changed and the appellants were declared unsuccessful. 10. The stand of respondent-institute, which has been accepted in the impugned judgment, is that the list sent to the Aurangabad branch at 06:57 p.m. was an incorrect l....