ORDER :

1. Leave granted.

Civil Appeal No. 6337 of 2021 [Arising out of SLP (Civil) No. 24350 of 2017] and Civil Appeal No. 6338 of 2021 [Arising out of SLP (Civil) No. 5652 of 2018]

2. The appellant-D.K. Agrawal is a chartered accountant having his Office as M/s Dinesh K. Agrawal and Co. Chartered Accountants, 46A, Madhav Kunj, Pratap Nagar, Agra. Information was received by the Institute of Chartered Accountants of India (for short “the Institute”) from the Office of the Inspecting Assistant Commissioner of the Income Tax alleging that the appellant had deposited in local treasury unit of Income Tax Department at Agra a total sum of Rs. 2514/- being the last digit of amount, outstanding against the assessees. The Office of the Inspecting Assistant Commissioner of the Income Tax further alleged that the appellant had interpolated assessees copies of challans to show higher figures and claimed the higher amount from them. The said information was conveyed to the appellant vide Institute’s letter dated 14.02.1980 and he was requested to send his written statement in response. The appellant submitted his duly verified written statement dated 18.10.1980. At its 96th meeting held on 20/