JUDGMENT

Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition raises a challenge to the impugned order passed by the Disciplinary Committee of the Institute of Chartered Accountants of India ( hereinafter 'ICAI') dated 6th January, 2023 followed by the notice dated 10th January, 2023 issued by the Disciplinary Directorate. It also seeks to challenge the notice dated 5th May, 2014 issued by the Disciplinary Directorate, ICAI, opinion dated 17th March, 2017 formed by the Director (Discipline), ICAI as also the notice dated 5th June, 2017 issued by the Disciplinary Directorate ICAI, all of which culminated into the impugned order dated 6th January, 2023.

3. The brief background of this case is that the Petitioner-Mr. Vijaykant Jagannath Kulkarni is a Chartered Accountant and partner of the firm M/s V.J. Kulkarni & Associates ( hereinafter 'Petitioner- Firm') which was the statutory auditor of the New India Co-operative Bank Limited (hereinafter 'said Bank' ) for the financial year 2010-2011. The Reserve Bank of India (hereinafter 'RBI') carried out an inspection of the financial records of the said Bank for the year ended 31st March