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2022 Supreme(Tri) 71

T. AMARNATH GOUD
Chhanda Choudhury – Appellant
Versus
Bimalendu Chakraborty – Respondent


Advocates appeared:
Somik Deb, Advocate, H.Sarkar, Advocate, S.M.Chakraborty, Advocate, A.Sengupta, Advocate

JUDGMENT

T.AMARNATH GOUD,J. - Heard Mr. Somik Deb, learned senior counsel assisted by Mr. H. Sarkar, learned counsel appearing for the appellants. Also heard Mr. S. M. Chakraborty, learned senior counsel assisted by Mr. A. Sengupta, learned counsel appearing for the respondents.

[2] This second appeal, has been under Sec. -100 of the Code of Civil Procedure, 1908 , read with Order-XLII Rule-1 for reversing the impugned judgment and decree dtd. 25/11/2019 and 3/12/2019 respectively, passed by the learned District Judge, West Tripura, Agartala in connection with Title Appeal No.67 of 2016 and for restoring the judgment and final decree dtd. 29/8/2014 and 20/9/2016 respectively passed by the learned Civil Judge, Senior Division, Court No.2, West Tripura, Agartala in Title Suit No.54 of 2010.

[3] At the time of admitting the appeal, the following substantial questions of law were formulated by this Court:

"1. Whether the validity of the audit report, submitted by a Chartered Accountant can be scrutinized, in view of the statutory provisions contained in the Chartered Accountants Act, 1949?

2. Whether an appellate Court has any jurisdiction to return a finding, thereby interfering into a

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