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)
delaying a decision on such application cannot midway turn around and decide not
to pursue the challenge application, and then prefer an independent application
under Section 14 of the Act before the Court, basically on the same ground raised in
the former, urging that de jure inability of the arbitrator disqualifies him to continue
proceedings. The learned Judge was right
