INCOME TAX/CHARTERED ACCOUNTANT ACT: Where appellant-company alleged that member of ICAI i.e. 'J' was guilty of professional misconduct on account of verifying audit report containing false statements in respect of seven companies, in view of fact that appellant had no dealing with said companies and complaint was made after seven years of last audit report being signed by 'J' in respect of said companies, Director (Discipline) of ICAI was justified in dismissing complaint filed by appellant
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