Mr. Justice Chandrashekaraiah, President—Parties in this order are referred to as they are referred to in the impugned order.

2. This appeal is by the complainant challenging the order of the District Forum dismissing his complaint.

3. The facts in this case are as follows:

The complainant filed the complaint against the opposite party (for short the “O.P.”) alleging “Deficiency in Service”. The complainant is a practising Advocate. The O.P. is his auditor. The O.P. prepared the Income Returns in respect of the complainant for the years 1995-96, 1996-97 and 1997-98 and filed the same before the Income Tax Authorities. According to the complainant, the said returns were filed by the O.P. hurriedly. The Income Tax Officer made certain queries regarding payment of Rs. 3,00,000 made by the complainant to a vendor under an agreement of sale under which the complainant agreed to purchase some immovable property. In this regard, the O.P. advised the complainant to file a form under ‘Voluntary Declaration of Income Scheme’ (for short “VDIS”). Accordingly, the O.P. filed the VDIS form signed by the complainant explaining the source of income so as to pay the above said sum of Rs. 3,00,000