Institute of Chartered Accountants of India

A Division Bench of the Honble High Court of Delhi in CHAT.A.REF 2/2018 under Section 21(6)(c) of the Chartered Accountants Act

Issue Date: 05 February 2026 Published: 11 February 2026

Gazette ID: CG-DL-E-11022026-270016 Download PDF

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Core Purpose

This notification orders the removal of Shri Kishan Gupta, Chartered Accountant (M. No. 084077), from the Register of Members of The Institute of Chartered Accountants of India for a period of one year.

Detailed Summary

The Institute of Chartered Accountants of India (ICAI), through a notification dated 4th February, 2026, announces the removal of Shri Kishan Gupta, Chartered Accountant (M. No. 084077), from its Register of Members for a period of one year. This action is taken pursuant to an order dated 23rd December, 2025, issued by a Division Bench of the Hon'ble High Court of Delhi in CHAT.A.REF 2/2018. The High Court found Shri Kishan Gupta guilty of 'Other Misconduct' under Section 22 read with Section 21 of the Chartered Accountants Act, 1949, based on proceedings under Section 21(6)(c) of the same Act. The removal is effective from the date of publication of this notification, as per sub-section (2) of Section 20 of the Chartered Accountants Act, 1949, read with Regulation 18 of the Chartered Accountants Regulations, 1988.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-11022026-270016 EXTRAORDINARY PART III- Section 4 PUBLISHED BY AUTHORITY No. 81] NEW DELHI, THURSDAY, FEBRUARY 5, 2026/MAGHA 16, 1947 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. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2026.02.11 14:09:21 +05'30'

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