CHAKRAVARTTI, C. J.

( 1 ) THIS is a Reference under Section 21 (1) of the Chartered Accountants Act, 1949, made by the Council of the Institute of Chartered Accountants against one Mr. P. K. Mukherji, a Chartered Accountant and a Fellow Member of the Institute, who practises his profession under the name and style of Green and Co. There were three charges against the Accountant, all of which, according to the Council, have been proved.

( 2 ) THE principal facts of the case are comparatively simple, but with regard to some of the details a great deal of confusion still persists. Broadly stated, the facts are as follows. One Mr. B. B. Basu, proprietor of a concern called the Hindustan Engineering and Construction Company, had five appeals pending before the Income-tax Appellate Tribunal. Three of them were income-tax appeals relating respectively to the assessment years 1945-46, 1946-47 and 1947-48 and the remaining two were Excess Profits Tax appeals relating respectively to the chargeable accounting periods ending on 31-3-1945 and 31-3-1946. The appeals had been filed through 'messrs. Orr Dignam and Company, but subsequently. Mr. Basu abandoned that very reputed firm of solicitor

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