you are talking about following query i guess
A practicing CA was appointed to represent a company before tax authorities. He submitted on behalf of his client certain information which were found to be false and misleading…in answer given in practice manual, there is no misconduct as CA was acting on instructions of his client as authorized representative…. Is he not guilty under clause 7 grossly negligent.
please comment on same question, to have proper discussion, no need to post new question 🙂
Even if CA works diligently, there is no guarantee that he will identify all wrong things, there is always a risk because of inherent limitation of examination we perform. SO he cannot be held guilty for all misstatements / false info identified latter. We have to simply see if he worked properly step by step with proper evidence.
misstatements / false info identified latter = gross negligence is not always true. If such things were obvious, any other cA would have identified it prime facie then he can be held responsible for such things