payment certificates or final and binding decisions of the Disputes Review Board (DRB), the respondent had paid to the petitioners sums aggregating ... petitioners from time to time including under the decisions of the DRB. The respondent, in an arbitrary manner, that too for the first time, stated
under the
contract for settlement of disputes through a Dispute Resolution
Board (DRB) (who opined in favour of the respondent contractors'
contention), the dispute ... respondent relied upon the stand taken by the
petitioner before the DRB which was contained in a question as
framed by the appellant/claimant
shall in the first place be referred to the
Disputes Review Board (DRB) to be constituted in terms thereof; it
further provides that ... party is dissatisfied of any
recommendation of the DRB or the DRB fails to issue its
recommendation within 56 days of the receipt
Drb Exports Pvt. Ltd vs Commissioner Of Income Tax on 7 May, 2018
Author: Sanjib Banerjee
Bench: Sanjib Banerjee
1
OD 2
ITAT ... HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
DRB EXPORTS PVT. LTD.
Versus
COMMISSIONER OF INCOME TAX, KOLKATA-II
BEFORE:
The Hon'ble JUSTICE
moved the competent court seeking directions for
appointment of Dispute Resolution Board (DRB) for resolution of the
disputes, as was provided under the agreement ... omissions on the
part of the petitioner including the omission to constitute DRB even after
acceptance of the letter for the grant
NHAI. On 1st August, 2004, the Disputes Review
Board (hereinafter "DRB") was constituted in terms of sub-clause 67.1 of
the Conditions ... Particular Application (hereinafter, "COPA"). The DRB
is stated to have expressly communicated its inability to resolve issues
pertaining to a period earlier
were liable to be
reimbursed by NHAI. The matter was referred to DRB, which held that
there was no justifiable reason to deny ... recommendations of
the DRB were as under:
"In view of the above, we recommend that "Taking
Over Certificates" for bridges
referred
to the Dispute Review Board (DRB) in the year 2009, i.e. two
years after submission of the charge-sheet. The said DRB
consisted ... India and
Former Chief Engineer, PWD, Government of U.P. The DRB in its
recommendation dated 13.05.2011 recorded findings to the
following effect inter alia
that NHAI had failed to
approach the Dispute Review Board (in short „DRB‟) as required
under Clause 67.1 of the Conditions of Particular Application ... COMM) 314/2017 Pg.2 of 25
approached the DRB, it ought not to have made any observation as to
whether or not Claim
THDC his intention to refer the
matter to the Disputes Review Board (DRB) and
within period of another fifteen days shall formally
appeal ... placed
before the Dispute(s) Review Board (hereinafter referred to as DRB)
for giving its recommendations/decision. The matter shall be referred
to arbitration only
