In Brief
D.K. Agrawal, a chartered accountant, was charged with professional and other misconduct by the Institute of Chartered Accountants of India (ICAI) relating to tax deposit irregularities. The Disciplinary Committee found him guilty, and the Council recommended his removal from the Register. The High Court confirmed this decision. The Supreme Court allowed Agrawal's appeals, holding that the Council's recommendations lacked independent reasoned findings as required by law. The Court emphasized that quasi-judicial bodies must independently consider evidence and recorded reasons, and cannot merely adopt subordinate bodies' conclusions. The matter was remitted to the Council for fresh consideration with proper reasoned findings.
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