Section 22 of the Chartered Accountants Act, 1949 — Professional Misconduct — Petitioner company alleged that member of ICAI was guilty of professional misconduct on account of verifying audit report containing false statements in respect of seven companies in view of fact that petitioner has no dealing with said companies or with J and no person who had dealt with said companies had raised any such complaints, decision of Director Discipline to not to entertain complaint could not be faulted — Wholesale Trading Services  P. Ltd. vs. ICAI [2019] 267 Taxman 245 (Delhi)