K SRINIVASA MURTHY Vs. VENKATARAMANI AUDITOR

JUDGEMENT

(1.) Parties in this order are referred to as they are referred to in the impugned order.

(2.) This appeal is by the complainant challenging the order of the District Forum dismissing his complaint.

(3.) The facts in this case are as follows: the complainant filed the complaint against the opposite party (for short the "o. P. ") alleging "deficiency in Service". The complainant is a practising Advocate. The O. P. is his auditor. The O. P. prepared the Income Returns in respect of the complainant for the years 1995-96, 1996-97 and 1997-98 and filed the same before the Income Tax Authorities. According to the complainant, the said returns were filed by the O. P. hurriedly. The Income Tax Officer made certain queries regarding payment of Rs.3,00,000 made by the complainant to a vendor under an agreement of sale under which the complainant agreed to purchase some immovable property. In this regard, the O. P. advised the complainant to file a form under 'voluntary Declaration of Income Scheme' (for short "vdis" ). Accordingly, the O. P. filed the VDIS form signed by the complainant explaining the source of income so as to pay the above said sum of Rs.3,00,000 to the Vendor. Ultimately, the Income Tax Officer did not accept the explanation offered by the complainant and passed an order against the interests of the complainant. That order was confirmed by the Appellate Authority. The further case of the complainant is that the O. P. had not come forward to hand over the file to the complainant, though the complainant requested the O. P. to that effect. Thereafter, the complainant filed the complaint before the District Forum alleging "deficiency in service" on the part of the O. P.