Legal Notice Against ICAI for gross negligence in evaluation of answer sheet has been filed.

Following is the text of the legal notice:

Dear Sir/Madam

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

For the first time, it is noticed that ICAI has provided students access to their answer sheets under the RTI ACT 2005, 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 subjects.

 Before we come to the facts of the present case, we believe that the ICAI, being an independent and a 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 answer to question number 2A of Case Study 2 written in the said answer script with the respective suggested answer provided by the ICAI one may easily notice unprofessional 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. 

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 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 students of ICAI put their sincere and regress efforts in preparing for the examination throughout the year, if students are not giving are 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 and Ethical Standards Board) shall take the 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 the table above. 

Meanwhile ICAI has released one notification which you should check out: NOTIFICATION DATED 24-09-2019

It is kindly requested to provide this student with an opportunity of being heard as a matter of his right of Principle of Natural Justicebeforetaking 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.

ICAI has recently started allowing the answer sheet under RTI, watch here: VIDEO

The lawyers who have filed legal notice against icai for gross negligence in evaluation of answer sheet has earlier filed a contempt notice to ICAI. Read here: Contempt Notice to ICAI


1. True Copy of the Answer-script of International Taxation (CA Final-New Syllabus)-Relevant Page No. 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


Link of the Legal Notice Against ICAI for gross negligence in evaluation of answer sheet: Legal Notice Against ICAI for gross negligence in the evaluation of answer sheet

Closing remarks

It is a humble request from everyone to share this article as much as possible because then only ICAI will understand that there are some serious problems with its evaluation system. Deserving students who put in their heart and soul to prepare for this examination are failed and then they have to go through so much of trauma that they end up filing a legal notice against icai for gross negligence in evaluation of answer sheet.