Principal Commissioner of Income Tax 5 Kolkata vs. Premier Tie Up Pvt Ltd
ITAT/81/2022HC Calcutta26 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA
For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)
…d Arbitrator of having represented and/or been associated with the award debtor, namely M/s. SSSMIL during the year-long hiatus in the Arbitration. He relied upon the following decisions:- i. State of Maharashtra v. Budhikata Subbarao reported in (1993) 2 SCC 567, paragraph 3; 12 ii. Shib Prasad Biswas v. State Bank of India reported in 2009 SCC Online Cal 2274, paragraphs 5 and 6; iii. Government of Kerala v. SomDatt Builders Ltd. reported in 2002 SCC OnLine Ker 134, paragraph 19; iv. McDermott International Inc. v. Burn Standard Corporation Ltd. reported in (2006) 11 SCC 181, paragraph 52;…