Legal Notice To ICAI

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Hello Everyone,

In continuation of Protest against ICAI, a legal notice has been issued on 24 September 2019 by Ad. Paras Jain. The text of legal notice can be read from below –


Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
Post Box No. 7100
New Delhi-110002

Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
Post Box No. 7100
New Delhi-110002

Examination Committee
Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
Post Box No. 7100
New Delhi-110002

Ethical Standards Board
Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
Post Box No. 7100
New Delhi-110002

Sub: Request to rectify mistakes committed by an Examiner of the professional body Institute of Chartered Accountant of India (ICAI) in the evaluation of answer-script of a Student Shri Mridul Arora, CA Final Student (New Syllabus)

Ref : Student Name : Mridul Arora
Student Registration No : CRO0551312
Roll No : 220704
Question Number & Subject: Q. No. 2(a) of Case Study 2 of International Taxation
Exam Details : CA-Final (New Course)-Both Groups-May, 2019 Attempt

Dear Sir/Madam,

We are a responsible group of law students and young lawyers, which has been protecting the rights of students in providing them access to their answer-scripts under the transparency law Right to Information (RTI) Act, 2005, for the last five years.

For the first time, it is noticed that ICAI has provided students access to their answer-scripts under the RTI Act at free of cost. As a result, students have got the freedom of information of verifying their marks allotted by the competent & professional examiners holding required knowledge of the subject(s).

Before we come to the facts of the present case, we believe that the ICAI, being an independent &professional body, will act objectively, responsibly and fairly in the interest of all its members and students spreading across India, otherwise it may cause serious and irreparable damage to all.

One Student (CA Final-New Syllabus)-Shri Mridul Arora has approached us with his answer-script of the subject namely “International Taxation-Paper 6C”, which he has obtained under the RTI Act, 2005 from the ICAI. On comparing the Answers to Question No. 2(a) of CASE STUDY 2 written in the said answer-script with the respective Suggested Answers provided by the ICAI, one may easily notice unprofessionalism and gross negligence on the part of the examiner of the ICAI in evaluating and marking several right answers as wrong answers leading to the final result as “FAIL”. This may conveniently be shown in the following table:

Answers to Question No. 2(a) of the Case Study 2-“International Taxation-CA Final (New)”

(Mutiple-Choice Questions)

Question No. 2 (a)Suggested Answers given by ICAI (Option)-Column AAnswers given by Shri Mridul Arora (Option)-Column BCorrect/Incorrect Answer on comparison of Column A & BMarks deserve to be awarded
ii)BBCorrect2  marks
iii)CCCorrect2 marks
iv)BBCorrect2 marks
v)BBCorrect2 marks
vi)AACorrect2 marks
viii)No answer provided by ICAI with leaving a remark that none of the option is correct. In this case, any option shall be treated as correct.BCorrect2 marks
ix)CCCorrect2 marks
Total Marks deserve to be awarded14 marks

If the above table is scrupulously observed by any competent professional or a prudent person, it may easily be concluded that this Student undoubtedly deserves 14 Marks in this MCQ Question out of 20 Marks, whereas the Examiner has awarded only 4 Marks,which is completely an act of gross negligence and unprofessional evaluation at the final level of professional examination of ICAI.

It is undeniable fact that the students of ICAI put their sincere and rigorous efforts in preparing for the examinations throughout the year. If students are not given deserving marks like in the present case, it shall only discourage students leaving only with the option to quit their dreams of becoming the member of this profession.

We strongly believe that the concerned and responsible officers of ICAI including the President, Vice-President, Secretary (Examination Committee & Ethical Standards Board) shall take highest ethical and professional, approach and decision, in revaluating this answer-script in the present case and award the deserving marks as per suggested answers given by ICAI as shown in table above.

It is kindly requested to provide this student an opportunity of being heard as a matter of his right of Principle of Natural Justice before taking final decision in this regard, so that there shall not be a case of miscarriage of justice.

We sincerely hope that the concerned authority & officers will take appropriate action on our aforesaid request within a reasonable time period of one week, failing to which we shall be compelled to initiate our further legal action.

This is our noble endeavour to protect, the integrity of this Professional Institution as well as the genuine right of this student of getting deserving marks. Should you require any information, please feel free to contact the undersigned. It would be our pleasure to assist you further.

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Annexures :

  1. True Copy of the Answer-script of International Taxation (CA Final-New Syllabus)-Relevant Page 17- Answer to Question No. 2(a) of the Case Study No. 2
  2. True Copy of the respective Suggested Answers given by the ICAI.

Yours Faithfully

Paras Jain
Advocate (D-2271/2017)
B-9/3, Vallabh Vihar Society
Sector-13, Rohini, Delhi-110085
Mob: +91-9899907794

Kumar Shanu
Advocate (D-2206/2016)
O-506, Amrapali Princely Estate
Sector-76, Noida
Uttar Pradesh-201301
Mob: +91-6206430523

Students can download copy of Legal Notice Filed from link below –

That’s all for now. Stay Connected for more such updates.

Jai Hind, Vande Mataram
Team CA Study

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