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)
…. v. Burn Standard Corporation Ltd. reported in (2006) 11 SCC 181, paragraph 52; v. Venture Global Engg. v. Satyam Computer Services Ltd., reported in (2010) 8 SCC 660, paragraph 40; vi. Venture Global Engg. LLC v. Tech Mahindra Ltd. reported in (2018) 1 SCC 656, paragraph 120. 23. Mr. Kohli alternatively argues that the aforesaid actions give rise to justifiable doubts, within the meaning of Section 12 (1), (2), and (5), as regards the independence and impartiality of the Learned Arbitrator, and hence the award is vitiated. He relied upon the following decisions:- a. ACE Pipeline Contracts (P) Ltd. v…