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

56. The first objection raised by the Bhaiya group, through their counsel Mr. Ghosh, is that since the alleged incident of the Learned Arbitrator appearing for M/s. SSSMIL occurred during the pendency of the arbitration proceedings, the Bagri group ought to have filed an application under Section 13 of the Act before the Arbitrator himself. 57. It is also

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial