Reserved On : 18/03/2026 Pronounced On : 25/03/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CHARTERED ACCOUNTANT REFERENCE NO. 2 of 2008 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ✔

==========================================================

COUNCIL OF INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA Versus JIGNESH V SHAH - C A ==========================================================

Appearance:

MR. B.S. SOPARKAR FOR MRS SWATI SOPARKAR(870) for the Applicant(s) No. 1 MR MRUGESH JANI(1984) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI

CAV JUDGMENT

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. This is a case reference under Section 21(5) of the Chartered Accountants Act, 1949 (hereinafter referred to as "the Act") in respect of Shri Jignesh V. Shah, Chartered Accountant, Smt. Prabha S. Prasad [General Manager (V&I), Vijaya Bank], Bangalore (hereinafter referred to as the "Complainant") made the following allegations aga