refers parties to arbitration
under Section 8 , not being appealable under Section
37(1)(a) , would not be appealable under Section 13 ... Section 16 of the Arbitration Act would equally not
be appealable under Section 37(2)(a) and, therefore,
under Section 13(1) of the Commercial
Om Parkash Soni, Amritsar. vs Assessee on 24 February, 2014
IN THE INCOME TAX APPELLATE
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Author
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Application. Section
8 of the Arbitration Act is as follows:
"8. Power to refer parties to arbitration where
there is an arbitration agreement ... invoke arbitration at
that stage as well as had a right to seek the referral of
the disputes to Arbitration under Section 8 Arbitration
Bpl Limited vs Securities & Exchange Board Of India on 20 June, 2002
ORDER
1
Board is bound to refer the parties to arbitration as mandated by Section 45 of the Arbitration Act.
12. Shri Subramanian, advocate, supplemented the arguments ... 13. Shri Chagla, initiating the arguments on this issue, submitted that Section 45 of the Arbitration Act covers only civil suits/writs, as is evident
Raju (2000 4 SCC 539) that Sub-section (4) of Section 8 of the Arbitration Act creates a right if the person bringing the action ... when the party do not make any application under Section 8 of the Arbitration Act.
13. The learned counsel further submitted: As alleged
Section 13(2) of the ' SARFAESI Act, 2002 ' cannot be counted for the
purpose of exclusion of the period of limitation under Section ... 30th March, 2014. Thereafter, on 6th December,
2014, Demand Notice under Section 13(2) of the ' SARFAESI Act, 2002 '
was issued