**Executive Summary**
This Gazette of India notification, dated February 5, 2026, announces the removal of Shri Kishan Gupta, a Chartered Accountant (Membership No. 084077), from the Register of Members of the Institute of Chartered Accountants of India (ICAI). This action follows an order from the Delhi High Court dated December 23, 2025, based on finding Mr. Gupta guilty of "Other Misconduct." The removal is effective from the date of this notification and lasts for one year.
**Key Points / Main Content**
* **Court Order:** A Division Bench of the Delhi High Court ordered the removal of Shri Kishan Gupta from the Register of Members.
* **Legal Basis:** The order was issued under Section 21(6)(c) of the Chartered Accountants Act, 1949.
* **Reason for Removal:** Mr. Gupta was found guilty of "Other Misconduct" under Section 22, read with Section 21, of the Chartered Accountants Act, 1949.
* **Removal Duration:** The removal is for a period of one year, effective from the date of the publication of the notification.
* **Notification:** This notification is issued according to the High Court order and in terms of sub-section (2) of Section 20 of the said Act read with Regulation 18 of the Chartered Accountants Regulations, 1988.
**Impact Analysis**
**Shri Kishan Gupta (Chartered Accountant, Membership No. 084077)**
* **Impact:** Is removed from the Register of Members of the Institute of Chartered Accountants of India.
* **Action Required:** Is prohibited from practicing as a Chartered Accountant for one year from the publication date of the notification.
**Institute of Chartered Accountants of India (ICAI)**
* **Impact:** The ICAI is required to remove Shri Kishan Gupta's name from the Register of Members.
* **Action Required:** Implement the removal of Mr. Gupta's name from the Register, effective from the date of publication of the notification.
Key Entities Referenced
Chartered Accountants Act, 1949: The Act under which the disciplinary action against the Chartered Accountant was taken.
Delhi High Court: The court that ordered the removal of the Chartered Accountant's name from the register.
The Institute of Chartered Accountants of India: The institute that published the notification regarding the removal of a Chartered Accountant's name from the register.
Shri Kishan Gupta: The Chartered Accountant whose name was removed from the Register of Members.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11022026-270016
xxxGIDHxxx
CG-DL-E-11022026-270016
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 81] नई ददल्ली, बृहस्ट्ि जतवार, फरवरी 5, 2026/माघ 16, 1947 ष 22, 1947
No. 81] NEW DELHI, THURSDAY, FEBRUARY 5, 2026/MAGHA 16, 1947 s 1947
भारतीय चार्टड ट अकाउंर्ेंट्स सस्ट्ं थान
(संसद ्के अजधजनयम द्वारा स्ट्थाजित)
अजधसचू ना
नई ददल्ली, 4 फ़रवरी, 2026
(चार्टडट अकाउंर्ेंट्स)
स.ं 29-सीए/लॉ/डी-355/2026 .— माननीय ददल्ली उच्च न्यायालय की एक खंडिीठ ने चार्टडट अकाउंर्ेंर्
अजधजनयम, 1949 की धारा 21(6)(ग) के अधीन चैर्.ए.रेफ 2/2018 म ें तारीख 23.12.2025 को आदेि ददया ह ै दक श्री
दकिन गुप्ता, चार्टड ट अकाउंर्ेंर् (सदस्ट्यता सं. 084077), स्ट्थायी िता : एच-108, दसू री मंजिल, होर्ल मरीना के सामन,े
कनॉर् प्लेस, नई ददल्ली-110001 और व्यवसाजयक िता : 215, गुलमोहर एन््लेव, नई ददल्ली - 110049 का नाम उस े
चार्टडट अकाउंर्ेंट्स अजधजनयम, 1949 की धारा 21 के साथ िठठत धारा 22 के अधीन "अन्य कदाचार" का दोषी िाए िाने
के कारण एक साल की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र से हर्ा ददया िाए ।
अत:, अब माननीय ददल्ली उच्च न्यायालय के तारीख 23.12.2025 के उक्त आदिे के अनुसार और चार्टड ट
अकाउंर्ेंट्स जवजनयम, 1988 के जवजनयम 18 के साथ िठठत उक्त अजधजनयम की धारा 20 की उिधारा (2) के अधीन, यह
827 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
अजधसूजचत दकया िाता ह ै दक श्री दकिन गप्तु ा, चार्टड ट अकाउंर्ेंर् (सदस्ट्यता सं. 084077) का नाम इस अजधसूचना के
प्रकािन की तारीख स े एक साल की अवजध के जलए सदस्ट्यों के रजिस्ट्र्र स े हर्ा ददया गया ह ै।
सीए. (डा.) िय कुमार बत्रा, सजचव, आईसीएआई
[जवज्ञािन-III/4/असा./656/2025-26]
THE INSTITUTE OF CHARTRTED ACCOUNTANTS OF INDIA
(Set up under an Act of Parliament)
NOTIFICATION
New Delhi, the 4th February, 2026
(CHARTERED ACCOUNTANTS)
No. 29-CA/Law/D-355/2026.—A Division Bench of the Hon’ble High Court of Delhi in
CHAT.A.REF 2/2018 under Section 21(6)(c) of the Chartered Accountants Act, 1949 has ordered on
23.12.2025 that the name of Shri Kishan Gupta, Chartered Accountant (M. NO. 084077), Permanent
Address: H - 108, 2nd Floor, Opp Hotel Marina, Cannaught Place, New Delhi-110001 and Professional
Address: 215, Gulmohar Enclave, New Delhi - 110049 be removed from the Register of Members for a
period of one year after finding him guilty of “Other Misconduct” under Section 22 read with Section 21 of
the Chartered Accountants Act, 1949.
Now, therefore, pursuant to the said order of the Hon’ble Delhi High Court dt. 23.12.2025 and in
terms of sub-section (2) of Section 20 of the said Act read with Regulation 18 of the Chartered
Accountants Regulations, 1988, it is hereby notified that the name of Shri Kishan Gupta, Chartered
Accountant (M. No. 084077), stands removed from the Register of Members for period of one year w.e.f.
the date of publication of this notification.
CA. (Dr.) Jai Kumar Batra, Secy.,ICAI
[ADVT.-III/4/Exty./656/2025-26]
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.