The notification announces the removal of CA. Tanvir Singh Grover (Membership No. 075528) from the Register of Members of the Institute of Chartered Accountants of India (ICAI) for a period of two months.
Key Changes
CA. Tanvir Singh Grover's name is removed from the Register of Members for two months, effective from August 23, 2024.
The Disciplinary Committee found CA. Tanvir Singh Grover guilty of professional and other misconduct as per Item (2) of Part IV of the First Schedule and Item (7) of Part I of the Second Schedule to the Chartered Accountants Act, 1949.
The removal is ordered in accordance with Section 21B(3) of the Chartered Accountants Act, 1949, Rule 18(17) of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, and Regulation 18 of the Chartered Accountants Regulations, 1988.
The order follows a hearing where CA. Tanvir Singh Grover was given an opportunity to be heard, as per Rule 19(1) of the aforementioned Rules.
Impact Analysis
Impact on CA. Tanvir Singh Grover
Inability to use the designation 'Chartered Accountant' during the suspension period.
Impact on M/s. T.S. Grover and Associates
Impact on client relationships and service delivery.
Impact on Clients of CA. Tanvir Singh Grover and M/s. T.S. Grover and Associates
Need to be informed about the situation and provided with assurances regarding continuity of service.
Impact on ICAI
Potential impact on public perception of the Chartered Accountancy profession.
Suggested Action Items
CA. Tanvir Singh Grover should comply with all requirements of the suspension and refrain from practicing as a Chartered Accountant during the specified period.
Key Entities Referenced
CA. Tanvir Singh Grover: Chartered Accountant, Membership No. 075528, subject to disciplinary action.
M/s. T.S. Grover and Associates: Chartered Accountancy firm based in Ranchi, where CA. Tanvir Singh Grover is associated.
ICAI (The Institute of Chartered Accountants of India): The regulatory body for Chartered Accountants in India, responsible for setting standards, conducting examinations, and enforcing ethical conduct.
Disciplinary Committee: A committee within ICAI responsible for investigating and adjudicating cases of professional misconduct by Chartered Accountants.
Chartered Accountants Act, 1949: The primary legislation governing the Chartered Accountancy profession in India.
Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007: Rules outlining the procedures for investigating and handling cases of professional misconduct.
Chartered Accountants Regulations, 1988: Regulations framed under the Chartered Accountants Act, 1949, providing detailed rules for the profession.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एल.-अ.-27082024-256663
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 660] नई ददल्ली, मगं लवार, अगस्ट्त 27, 2024/भाद्र 5, 1946
No. 660] NEW DELHI, TUESDAY, AUGUST 27, 2024/BHADRA 5, 1946
भारतीय सनदी लखे ाकार सस्ट्ं थान, नई ददल्ल ी
(ससं दीय अजधजनयम द्वारा स्ट्थाजित)
अजधसचू ना
नई ददल् ली, 23 अगस्ट्त, 2024
(चार्टडट अकाउंर्ेंट्स)
स.ं िीआर-131/2019-डीडी/196/2019/डीसी/1473/2021.—चार्टडट अकाउंर्ेंर् (वृज तक र अ य कदाचार के
अ वेषणोणऔ र मामलऔ के सचं ालन कप प्रदाया जनयम, 2007 के जनयम 18(17) के साथ िठित, चार्टडट अकाउंर्ेंर्
अजधजनयम, 1949 कप धारा 21ख(3 के उिबंधऔ के जनबधं नानुसार अनुिासन सजमजत ने सीए. तनवीर ससहं ग्रोवर
(सदस्ट्यता स.ं 075528 , मसै स ट र्ी.एस. ग्रोवर एंड एसोजसएट्स, 6ए कलाकृजत, आनदं ग्राम रोड नबं र 4, मोराबादी
फुर्बॉल स्ट्र्ेजडयम के सामन,े राचं ी 834008 को िूवोक्त अजधजनयम कप िहली अनुसूची के भाग IV कप मद (2 र दसू री
अनुसूची के भाग I कप मद (7 के अथाट तगटत वृजिक र अय कदाचार का दोषणोी अजभजनधाटठरत दकया ह ै र उसके
िठरणामस्ट्वरूि अनुिासन सजमजत ने िूवोक्त जनयमऔ के जनयम 19(1 के जनबंधनानुसार सुनवाई का अवसर प्रदान करने के
िश्चात,् सीए. तनवीर ससहं ग्रोवर (सदस्ट्यता स.ं 075528 के नाम को 02 (दो मास कप अवजध के जलए सदस्ट्यऔ के रजिस्ट्र्र
स े हर्ाने का आदिे ददया । अनुिासन सजमजत के िूवोक्त आदेि के अनुसरण म ें र िूवोक्त अजधजनयम कप धारा 20 कप
उिधारा (2) द्वारा प्रदि िजक्तयऔ का प्रयोग करत े हुए चार्टड ट अकाउंर्ेंर् जवजनयम, 1988 के जवजनयम 18 के अधीन यह
5422 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
अजधसूजचत दकया िाता ह ै दक उक्त सीए. तनवीर ससंह ग्रोवर (सदस्ट्यता स.ं 075528 का नाम 23 अगस्ट्त, 2024 स े 02
(दो मास कप अवजध के जलए सदस्ट्यऔ के रजिस्ट्र्र स ेहर् िाएगा ।
सीए. (डा. िय कुमार बत्रा, सजचव
[जवज्ञािन-III/4/असा./426/2024-25]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA, NEW DELHI
(Set up by an Act of Parliament)
NOTIFICATION
New Delhi, the 23rd August, 2024
(CHARTERED ACCOUNTANTS)
No. PR-131/2019-DD/196/2019/DC/1473/2021.—In terms of the provisions of Section 21B(3) of the
Chartered Accountants Act, 1949 read with Rule 18(17) of the Chartered Accountants (Procedure of Investigations of
Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the Disciplinary Committee has held CA.
Tanvir Singh Grover (M.No.075528), M/s. T.S. Grover and Associates, 6a Kalakriti, Anand Gram Road No 4,
Opposite Morabadi Football Stadium, RANCHI 834008, guilty of Professional and Other Misconduct falling
within the meaning of Item (2) of Part IV of the First Schedule and Item (7) of Part I of the Second Schedule to the
aforesaid Act and consequently after affording an opportunity of being heard in terms of Rule 19(1) of the aforesaid
Rules, ordered for removal of name of CA. Tanvir Singh Grover (M.No. 075528) from the Register of Members for
a period of 02 (Two) months. In pursuance of the aforesaid Order of the Disciplinary Committee and in exercise of the
powers conferred by sub-section (2) of Section 20 of the aforesaid Act, it is hereby notified under Regulation 18 of the
Chartered Accountants Regulations 1988, that the name of CA. Tanvir Singh Grover (M. No. 075528), shall stand
removed from the Register of Members for a period of 2 (Two) months with effect from 23rd August, 2024.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./426/2024-25]
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.