Shiv Raj Singh vs The Board Of Discipline Of Icai & Anr on 6 February, 2023
10. For the reasons stated above, it can be safely concluded that the Order
dated 01.02.2022 (Findings) in Appeal No. 52/ICAJ./2022 (Raj Singh
Chopra v. ICAI & Anr.) and Order dated 01.02.2022 (Findings) in Appeal
No. 53/ICAJ./2022 (Rajesh Kumar Chandak v. ICAI & Anr.) passed by the
Board of Discipline under Rule 14(9) of the Rules are not bearing the
signatures of all the Members present on particular date, hence, these
orders were passed by the Board of Discipline in violation of the procedures
laid down in the Rules framed under the Chartered Accountants Act, 1949,
hence, these orders are non est in the eyes of law.