Executive Summary:
This document contains notifications from The Institute of Chartered Accountants of India regarding disciplinary actions taken against three chartered accountants. The Disciplinary Committee found them guilty of professional misconduct and ordered their names to be removed from the Register of Members for specified periods, effective from September 25, 2020. The notifications detail the specific actions and their consequences.
Key Points / Main Content:
* **Disciplinary Actions:**
* CA. Nayan Rameshchandra Kothari, Membership No. 124210, is removed from the Register of Members for one month.
* CA. Kasi Viswanadh Yamujala, Membership No. 029446, is removed from the Register of Members for six months.
* CA. Amit Omprakash Kalantri, Membership No. 133877, is removed from the Register of Members for three months.
* **Grounds for Disciplinary Action:**
* All three chartered accountants were found guilty of Professional Misconduct falling within the meaning of Clause 7 of Part I of the Second Schedule to the Chartered Accountants Act, 1949.
* **Authority:**
* The actions are taken in accordance with Section 21B3 and Section 20(2) of the Chartered Accountants Act, 1949, read with relevant rules and regulations.
Impact Analysis:
* **CA. Nayan Rameshchandra Kothari:**
* Impact: Temporary removal from the Register of Members, preventing him from practicing as a Chartered Accountant for one month.
* Action Required: Compliance with the removal order for the specified period.
* **CA. Kasi Viswanadh Yamujala:**
* Impact: Temporary removal from the Register of Members, preventing him from practicing as a Chartered Accountant for six months.
* Action Required: Compliance with the removal order for the specified period.
* **CA. Amit Omprakash Kalantri:**
* Impact: Temporary removal from the Register of Members, preventing him from practicing as a Chartered Accountant for three months.
* Action Required: Compliance with the removal order for the specified period.
* **The Institute of Chartered Accountants of India (ICAI):**
* Impact: Enforcement of disciplinary measures to maintain professional standards.
* Action Required: Update and maintain the Register of Members to reflect the removals and ensure compliance with the orders.
Key Entities Referenced
Chartered Accountants Act, 1949: A law governing chartered accountants in India, referenced in the context of disciplinary actions.
Chartered Accountants Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases Rules, 2007: Rules governing the investigation of misconduct by chartered accountants, used as a basis for disciplinary proceedings.
The Institute of Chartered Accountants of India: The professional accounting body in India that issued the notification regarding disciplinary actions against its members.
Disciplinary Committee: A committee that held CA. Nayan Rameshchandra Kothari, CA. Kasi Viswanadh Yamujala and CA. Amit Omprakash Kalantri guilty of Professional Misconduct.
Nayan Rameshchandra Kothari: A chartered accountant who was found guilty of professional misconduct and removed from the Register of Members for a period of one month.
Kasi Viswanadh Yamujala: A chartered accountant who was found guilty of professional misconduct and removed from the Register of Members for a period of six months.
Amit Omprakash Kalantri: A chartered accountant who was found guilty of professional misconduct and removed from the Register of Members for a period of three months.
Vadodara, Gujarat: City in Gujarat state, India. It is the location of CA. Nayan Rameshchandra Kothari's office.
Bengaluru, Karnataka: City in Karnataka state, India. It is the location of CA. Kasi Viswanadh Yamujala's office.
Sangamner, Ahmednagar, Maharashtra: Town and District in Maharashtra state, India. It is the location of CA. Amit Omprakash Kalantri's office.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअI.D-E2x5x0x 92020-221991
CG-DL-E-25092020-221991
असाधारण
EXTRAORDINARY
भाग III—खण्ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 381] नई ददल्ली, िाु वार, जसतम्ब र 25, 2020/आजव न 3, 1942
No. 381] NEW DELHI, FRIDAY, SEPTEMBER 25, 2020/ASVINA 3, 1942
भारतीय चार्डट टएकाउंर्ेंट्स सस्ट्ं थान
अजधसचू ना
नई ददल् ली, 25 जसतम्ब र, 2020
(चार्डट टएकाउंर्ेंट्स)
स.ं पीपीआर/पी/57/डब्लल्य/ू13-डीडी/130/आईएनएफ/16/डीसी/731/17.—चार्टडट एकाउंर्ेंट्स (वृत ज् तक और अन् य
कदाचार के अन् वेषणोणऔ और मामलऔ के संचालन कप प्रदाया जनयम, 2007 के जनयम 18(17) और 19(1 के साथ पठित,
चार्टडट एकाउंर्ेंट्स अजधजनयम, 1949 कप धारा 21ख(3 के उपबंधऔ के जनबंधनानुसार अनिु ासन सजमजत ने, सीए. नयन
रमिे चद्रं कोिारी (सदस्ट्यता स.ं 124210 , 304, जचत्रकूर् चम्ै बस,ट बकैं ऑफ़ बड़ौदा जबल्ल्डग, आर वी दसे ाई रोड, वड़ोदरा
390 001 को, पूवोक्त अजधजनयम कप दसू री अनुसूची के भाग 1 के खंड (7 के अथाटन्त गतट वृजिक कदाचार का दोषणोी पाया ह ै
और इसके पठरणामस्ट्वरूप उपयुटक् त सीए. नयन रमेिचद्रं कोिारी (सदस्ट्यता सं. 124210 के नाम को 01 (एक मास कप
अवजध के जलए सदस्ट्यऔ के रजजस्ट्र्र स े हर्ाने का आदेि ददया था । इसके अनुसरण म ें और चार्टडट एकाउंर्ेंट्स जवजनयम,
1988 के जवजनयम 18 के साथ पठित पूवोक्त अजधजनयम कप धारा 20 कप उपधारा (2) द्वारा प्रदि िजक्तयऔ का प्रयोग करत े
हुए यह अजधसूजचत दकया जाता ह ै दक सीए. नयन रमिे चद्रं कोिारी (सदस्ट्यता स.ं 124210 का नाम, 25 जसतबं र, 2020
स े01 (एक मास कप अवजध के जलए सदस्ट्यऔ के रजजस्ट्र्र स ेहर् जाएगा ।
राकेि सहगल, कायटकारी सजचव
[जवज्ञापन-III/4/असा./247/2020-21]
4494 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
NOTIFICATION
New Delhi, the 25th September, 2020
(CHARTERED ACCOUNTANTS)
No. PPR/P/57/W/13-DD/130/INF/16-DC/731/17.—In terms of the provisions of Section 21B(3)
of the Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants
(Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the
Disciplinary Committee has held CA. Nayan Rameshchandra Kothari (Membership No. 124210), 304,
Chitrakut Chambers, Bank of Baroda Building, R. V. Desai Road, Vadodara 390 001, guilty of
Professional Misconduct falling within the meaning of Clause (7) of Part I of the Second Schedule to the
aforesaid Act and consequently ordered for removal of the name of aforesaid CA. Nayan Rameshchandra
Kothari (Membership No. 124210) from the Register of Members for a period of 01(One) month. In
pursuance thereof and in exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid
Act, read with Regulation 18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the
name of said CA. Nayan Rameshchandra Kothari (Membership No. 124210), shall stand removed
from the Register of Members for a period of 01(one) month with effect from 25th September, 2020.
RAKESH SEHGAL, Acting Secy.
[ADVT.-III/4/Exty./247/2020-21]
अजधसचू ना
नई ददल् ली, 25 जसतम्ब र, 2020
(चार्डट टएकाउंर्ेंट्स)
स.ं पीआर/109ए/15-डीडी/114/15/डीसी/743/18.—चार्टडट एकाउंर्ेंट्स (वृज तक और अन् य कदाचार के अन् वेषणोणऔ
और मामलऔ के संचालन कप प्रदाया जनयम, 2007 के जनयम 18(17) और 19(1 के साथ पठित, चार्टडट एकाउंर्ेंट्स
अजधजनयम, 1949 कप धारा 21ख(3 के उपबधं औ के जनबंधनानुसार अनिु ासन सजमजत ने, सीए. कासी जवश्वनाथ यमजु ाला
(सदस्ट्यता सख्ं या 029446 , 14, 4था ाॉस, प्रथम तल, ज े एम लने , बगं लरूु 560054 को, पूवोक्त अजधजनयम कप दसू री
अनुसूची के भाग 1 के खडं (7 के अथाटन्त गतट वृजिक कदाचार का दोषणोी पाया ह ै और इसके पठरणामस्ट्वरूप उपयुटक् त सीए.
कासी जवश्वनाथ यमुजाला (सदस्ट्यता संख्या 029446 के नाम को 06 (छह मास कप अवजध के जलए सदस्ट्यऔ के रजजस्ट्र्र स े
हर्ाने का आदेि ददया था । इसके अनुसरण म ें और चार्टड ट एकाउंर्ेंट्स जवजनयम, 1988 के जवजनयम 18 के साथ पठित
पूवोक्त अजधजनयम कप धारा 20 कप उपधारा (2) द्वारा प्रदि िजक्तयऔ का प्रयोग करते हुए यह अजधसूजचत दकया जाता ह ै
दक सीए. कासी जवश्वनाथ यमजु ाला (सदस्ट्यता सख्ं या 029446 का नाम, 25 जसतबं र, 2020 स े06 (छह मास कप अवजध के
जलए सदस्ट्यऔ के रजजस्ट्र्र स ेहर् जाएगा ।
राकेि सहगल, कायटकारी सजचव
[जवज्ञापन-III/4/असा./247/2020-21]
NOTIFICATION
New Delhi, the 25th September, 2020
(CHARTERED ACCOUNTANTS)
No. PR/109A/15-DD/114/15/DC/743/18.—In terms of the provisions of Section 21B(3) of the
Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants
(Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the
Disciplinary Committee has held CA. Kasi Viswanadh Yamujala (Membership No. 029446), 14, 4th
Cross 1st Floor, J. M. Lane, Bengaluru 560 054, guilty of Professional Misconduct falling within the
meaning of Clause (7) of Part I of the Second Schedule to the aforesaid Act and consequently ordered for
removal of the name of aforesaid CA. Kasi Viswanadh Yamujala(Membership No. 029446) from the
Register of Members for a period of 06(Six) months. In pursuance thereof and in exercise of the powers[भाग III—खण् ड 4] भारत का राजपत्र : असाधारण 3
conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation 18 of the Chartered
Accountants Regulations, 1988, it is hereby notified that the name of said CA. Kasi Viswanadh Yamujala
(Membership No. 029446), shall stand removed from the Register of Members for a period of 06(six)
months with effect from 25th September, 2020.
RAKESH SEHGAL, Acting Secy.
[ADVT.-III/4/Exty./247/2020-21]
अजधसचू ना
नई ददल् ली, 25 जसतम्ब र, 2020
(चार्डट टएकाउंर्ेंट्स)
स.ं पीपीआर/पी/68/14-डीडी/15/आईएनएफ/15-डीसी/770/18.—चार्टडट एकाउंर्ेंट्स (वृज तक और अन् य
कदाचार के अन् वेषणोणऔ और मामलऔ के संचालन कप प्रदाया जनयम, 2007 के जनयम 18(17) और 19(1 के साथ पठित,
चार्टडट एकाउंर्ेंट्स अजधजनयम, 1949 कप धारा 21ख(3 के उपबंधऔ के जनबंधनानुसार अनुिासन सजमजत ने, सीए. अजमत
ओमप्रकाि कलत्रं ी (सदस्ट्यता सख्ं या 133877 , कायालट य स.ं 2, सयू ा ट सकं ुल बाजार पिे , सगं मनरे , अहमदनगर 422 605
को, पूवोक्त अजधजनयम कप दसू री अनुसूची के भाग 1 के खंड (7 के अथाटन् तगटत वृजिक कदाचार का दोषणोी पाया ह ैऔर इसके
पठरणामस्ट्वरूप उपयुटक् त सीए. अजमत ओमप्रकाि कलंत्री (सदस्ट्यता संख्या 133877 के नाम को 03 (तीन मास कप
अवजध के जलए सदस्ट्यऔ के रजजस्ट्र्र स े हर्ाने का आदेि ददया था । इसके अनुसरण म ें और चार्टडट एकाउंर्ेंट्स जवजनयम,
1988 के जवजनयम 18 के साथ पठित पूवोक्त अजधजनयम कप धारा 20 कप उपधारा (2) द्वारा प्रदि िजक्तयऔ का प्रयोग करत े
हुए यह अजधसूजचत दकया जाता ह ै दक सीए. अजमत ओमप्रकाि कलत्रं ी (सदस्ट्यता सख्ं या 133877 का नाम, 25 जसतबं र,
2020 स े03 (तीन मास कप अवजध के जलए सदस्ट्यऔ के रजजस्ट्र्र स ेहर् जाएगा ।
राकेि सहगल, कायटकारी सजचव
[जवज्ञापन-III/4/असा./247/2020-21]
NOTIFICATION
New Delhi, the 25th September, 2020
(CHARTERED ACCOUNTANTS)
No. PPR/P/68/14-DD/15/INF/15-DC/770/18.—In terms of the provisions of Section 21B(3) of the
Chartered Accountants Act, 1949 read with Rules 18(17) and 19(1) of the Chartered Accountants
(Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007, the
Disciplinary Committee has held CA. Amit Omprakash Kalantri (Membership No. 133877), Office
No. 2, Surya Sankul Bazar Peth, Sangamner, Ahmednagar 422 605, guilty of Professional Misconduct
falling within the meaning of Clause (7) of Part I of the Second Schedule to the aforesaid Act and
consequently ordered for removal of the name of aforesaid CA. Amit Omprakash Kalantri (Membership
No. 133877) from the Register of Members for a period of 03(Three) months. In pursuance thereof and in
exercise of the powers conferred by sub-section (2) of Section 20 of the aforesaid Act, read with Regulation
18 of the Chartered Accountants Regulations, 1988, it is hereby notified that the name of said CA. Amit
Omprakash Kalantri (Membership No. 133877), shall stand removed from the Register of Members
for a period of 03(three) months with effect from 25th September, 2020.
RAKESH SEHGAL, Acting Secy.
[ADVT.-III/4/Exty./247/2020-21]
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