CAR/3/2006

NEUTRAL CITATION C/CAR/3/2006 CAV JUDGMENT DATED: 19/11/2025 2025:GUJHC:66010-DB Reserved On : 12/11/2025 Pronounced On : 19/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CHARTERED ACCOUNTANT REFERENCE NO. 3 of 2006 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 S.N. VALERA, FCA M/S. S.N. VALERA & CO. ========================================================== Appearance: MR B S SOPARKAR FOR MRS SWATI SOPARKAR(870) for the Applicant(s) No. 1 MS MEGHA JANI FOR MR ARJUN M JOSHI(11247) 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. Present reference under section 21(5)of the Chartered Accountants Act, 1949 (for short “the Act”) in respect of the respondent viz. Shri S.N.Valera, Chartered Accountant, has been made by the Council of In