PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

68. This Court is however not inclined to accept, that the non-disclosure by the Arbitrator having represented M/s. SSSMIL in the High Court during the pendency of the arbitration, would amount to fraud. Admittedly to establish fraud, a very high degree of proof is necessary. The same is required to be preceded by sufficient particulars included in the application

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial