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Our Team

CA Hans Raj Chugh (Partner)

B.Sc., F.C.A., F.C.S., LLB, IBBI Professional (In Practice since 1991)

CA Hans Raj Chugh is a fellow Chartered Accountant, Fellow Company Secretary, Law Graduate and Insolvency Professional. He has more than 30 Years of experience in the professional practice relating to Indirect Tax, Foreign Trade Laws, including Foreign Trade Policy, Customs, FEMA & Banking related laws. He is the founder partner in M/s. A S H M & ASSOCIATES, Chartered Accountants, New Delhi, He serves to various Indian Corporates and MNCs in the above area of the practice.

He is a Central Council Member of ICAI for the Council Term 2019-22 and has been nominated as a Chairman of the Committee for Export of CA Services and WTO & International Placement Directorate and Vice-Chairman of the Committee for Members in Industry and Business (CMI&B).

He has also served the profession of Chartered Accountants as a member of Northern India Regional Council (NIRC) of ICAI for two terms i.e. 2010-13 & 2013-16 and held the position as a Secretary during the period 2010-11 & Vice- Chairman during 2015-16. He is a regular speaker on Goods & Services Tax (GST), Foreign Trade Policy, Customs Law, Insolvency & Bankruptcy Code (IBC), Banking and other economic issues of the Nation on the various platform of professional Institutions, Educational Institutions, PSUs, Trade Bodies & Promotional Councils etc.

CA Niraj Agarwal (Partner)

B.Com., F.C.A. (In Practice since 1990)

Niraj Agarwal is a member of the Institute of Chartered Accountants of India (ICAI) since 1990. He has more than three decades experience in Internal Audit, Bank Audit, direct taxes and sale taxes.

At present he is a partner in A S H M & Associates (Chartered Accountants) and focuses on Statutory & Internal Audit of Banks and Public Sector Undertakings.

CA Manoj Kumar Bajaj (Partner),

B.Com., F.C.A. (In Practice since 1993)

Manoj Kumar Bajaj is a member of the Institute of Chartered Accountants of India (ICAI) since 1993.

He is an expert in management consultancy, system & process analysis and having rich experience in administration by virtue of providing services to large manufacturing concern. He has also served the client in setting up of new factories/ Units at SEZs.

He has represented Companies before BOD meeting of reputed MNC, SEBI, Solicitors, Lawyers, Courts time to time and gained experience in business takeover (MNC) strategy thereby developed the negotiation skills.

He has also rich experience in the field of Company Law matters, Tax Planning, Audit & Assurance services, M&A, SEBI, RBI, FEMA. At present he is a partner in A S H M & Associates (Chartered Accountants) and focuses on Statutory & Internal Audit of Banks and Public Sector Undertakings.

CA Deepak Kumar (Partner), Fellow Chartered Accountant

B.Com., F.C.A., F.C.S., IBBI Professional (In Practice since 1997)

Deepak Kumar is a member of the Institute of Chartered Accountants of India (ICAI) since1997. He is also a member of the Institute of Company Secretaries of India (ICSI). He is a registered Insolvency Professional with Insolvency & Bankruptcy Board of India (IBBI).

He is an expert in Audit, Income Tax, Service Tax and Goods & Services Tax ( GST). He has the authority in compliance of Auditing norms and conducting Statutory and Internal audit in conformity with the Accounting Standard, Guidance Notes and related Provision of Company Law & Income Tax Act.

He has the vast experience of carrying out the Branch Statutory Audit of various Public Sector Banks and Insurance Companies including Revenue/ Concurrent Audits.

At present he is a partner in A S H M & Associates (Chartered Accountants).

CA Abhishek Kumar (Partner)

B.Com., F.C.A. (In Practice since 2009)

Abhishek Kumar, is a member of the Institute of Chartered Accountants of India (ICAI) since 2009. His area of expertise includes International trade matters and Indirect taxation including antidumping, valuation, classification, Import Export Policy (FTP) and others issues relating to International trade and Indirect taxation.

At present he is a Partner in A S H M & Associates (Chartered Accountants) and mainly focuses on International Trade Matters.

CA Mamta Bajaj (Partner)

B.Com., F.C.A. (In Practice since 2012)

Mamta Bajaj, is a member of the Institute of Chartered Accountants of India (ICAI) since 2012. She is also a Company Secretary from (ICSI).

She has vast experience in the field of Income Tax – Domestic and International. She renders advisory, planning and compliance services for corporates on Income tax matters. She has extensive experience in representing cases before various Income Tax and Appellate authorities including Income Tax Appellate Tribunal (ITAT) in connection with Scrutiny Assessments, Appeals, Lower Tax Deduction Certificates, advance ruling and other allied matters.

She is handling of all transactions relating to FDI Policy and FEMA matters. She advises foreign entities for setting up offices in India and to Indian entities for setting up operations abroad.

She also has varied experience in Valuation of Shares, and Corporate Law matters for both domestic and foreign companies.

At present she is a partner in A S H M & Associates (Chartered Accountants) and focuses on advisory, planning, compliance, audit, representational and appellate services for corporate and non-corporate clients across large spectrum of industrial and service sectors particularly in the area of Income Tax and Corporate Laws.

CA Kanai Lal Das (Partner)

B.Com., M.Com., F.C.A., Member of Bar Council of India, Delhi (In Practice since 1975)

Kanai Lal Das is a member of the Institute of Chartered Accountants of India (ICAI) since 1975. He is the member of Bar Council of India/ Delhi, he has also attended M.B.A.(Finance) short course of Strath Clyde University, Glassgo, U.K.

He has vast experience of writing Articles time to time in study paper of various Institute and also given lectures in various Seminars on Central Sales Tax & State Sale tax Act/ Works contract Tax Act/ Service Tax Act/ Excise & Custom Duty. He has Four Decade Experience in Finance/ Accounts Fund Management of India & Overseas/ Budget/ Taxation including Foreign/ Audit and also Dealt Case matters/ legal matters with various PSUs upto Supreme Court and Arbitration Cases.

He has experience in Indirect taxation matters-VAT/ Sales tax Central or State/ Works contract Tax/ Service tax / Excise or Custom Duty.

CA Sanjeev Rattan (Partner)

B.Com., F.C.A. (In Practice since 1986)

Sanjeev Rattan, is a member of the Institute of Chartered Accountants of India (ICAI) since 1986. He has vast experience in Audit both Statutory and Internal Audit of Banks and Insurance Companies- both Life and General Insurance & Direct Taxes. He has vast experience of attending cases at different bench before Ombudsman, Consumer Forum and Tax Authorities.

At present he is a Partner in A S H M & Associates (Chartered Accountants) and focuses on Management Consultancy, Project Finance and Audits.

CA Megha Pundir (Partner)

B.Com., A.C.A. (In Practice since 2018)

Megha Pundir is a member of the Institute of Chartered Accountants of India (ICAI) since 2018. She is an expert in all Audits – Statutory and Internal, Service Tax and Goods & Services Tax (GST) & Income Tax.

She has the vast experience of carrying out the Branch Statutory Audit of various Public Sector Banks, Insurance Companies and other Corporates including Revenue/Concurrent Audits/Stock Audit & CSR Audit. She also has good exposure in Insolvency matters.

At present she is a partner in A S H M & Associates (Chartered Accountants) and focuses on all types of Audit and Assurance and planning and compliances of GST matters.