( 1 ) THIS is a Reference made by the Council of the Institute of Chartered Accountants of India being the petitioner under Section 21 (5) of the Chartered Accountants Act,1949 (the Act ). The Reference is in respect of Shri Mukesh R. Shah, Chartered Accountant (Respondent) in the matter of recommendation of the petitioner made in the 228th Meeting held at New Delhi from 18th. to 20th. October,2002.

( 2 ) SHRI S. K. Agarwal, Commissioner of Income Tax, Ahmedabad (the complainant) made the following allegations/charges against the respondent :"1. 1 He had fabricated and filed challans for advance tax in respect of certain clients and relatives and then filed their returns of Income showing nominal income so as to claim refund against advance tax paid. On investigation it was found by the Income Tax Department that the Respondent had changed the amount of advance tax paid in copies of challans that are retained by the assessee and sent to the Department alongwith the return. The returns also, in many cases, were verified by him. The address given in the returns was his own so that the refund vouchers could reach him and he had, in fact, encashed these vouchers by openi