appointment of
Arbitrator and the fact of the case is different than
the case of Patel Engineering Limited (supra).
Reliance is to be placed ... 2018 & 19834/2018
- 14 -
between two cases. Even if this Court considered
the case of Patel Engineering (supra) as relied
upon by the learned
decide the same, the observations of the Supreme Court in
Patel Engineering case (supra) are that the Chief Justice, under 11(6)
usually pronounces ... Tribunal has to decide
the disputes on merits. The observations in Patel Engineering case (supra)
are relevant and set out herein below:
"32. Moreover
upon a judgment of the Hon'ble
Supreme Court in the case of Telestar Travels Pvt. Ltd. vs. Special
Director of Enforcement3 . He would ... Dharmadhikari, J.) was a party in the case of Patel Engineering
Ltd. vs. Union of India4
Bombay High Court in the case of Patel
Engineering Ltd., vs. Union of India , reported 2014 (307)
E.L.T.-862 (Bom.), dealing with ... reliance has been placed on the judgment
delivered in the case of Patel Engineering (Supra). Perusal of the
facts referred in the said judgments
relied
on the decision of coordinate bench in the case Patel Engineering company
Ltd. Vs. DCIT 94 ITD 411 wherein it has been clarified that
learned counsel further relied on yet another Apex
Court decision in the case of K.N.Sathyapalan vs. State of Kerala , reported ... feature of cases of this nature and Alopi
Parshad case [(1960) 2 SCR 793 : AIR 1960 SC 588] and
also Patel Engg. case
feature
of cases of this nature and Alopi Parshad
case [(1960) 2 SCR 793 : AIR 1960 SC 588]
and also Patel Engg. case
Bombay Bench of ITAT while deciding the case of Patel
Engineering Ltd. vs. DCIT in ITA No.1221/Mum/2004 has gone to the
extent ... enclosed at page 139 of the paper book. In the case of Patel
Engineering Ltd vs Dy. CIT , 84 TTJ (Mumbai) 646 [copy enclosed
M/S. Acpe Infrastructure Pvt. Ltd. vs The State Of Andhra Pradesh on 18 July
Bharat Aluminium Co. Ltd vs Lark Constructions Private Ltd. 24 ... on 14 December, 2018
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