SHAJI POULOSEversusINSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA & OTHERS
Case No.: TRANSFERRED CASE (CIVIL) No. 29/2021
Decision Date: 17-05-2024
Disposal: Disposed off
Neutral Citation: 2024INSC451

B.V. NAGARATHNA*, AUGUSTINE GEORGE MASIH Issue for Consideration Council of the Institute of Chartered Accountants of India, if competent to impose, by way of Guidelines, a numerical restriction on the maximum number of tax audits that could be accepted by a Chartered Accountant, u/s. 44AB of the Year by way of a Guideline; the restrictions imposed, if unreasonable, arbitrary and illegal and thus, violative of the right guaranteed to Chartered Accountants u/Art. 19(1)(g) and impermissible u/Art. 14 of the Constitution; and exceeding of the specified number of tax audits, if can be 

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