consider the question as to whether
exoneration of accused under Section 239 of Cr. P.C was sufficiently
adequate to exonerate the accused ... Tribunal that the order of the Court exonerating an accused under Section
239 of Cr. P.C. was adequate to exonerate the accused
justified in not deleting the disallowance made u/s 14A of the Act
read with Rule 8D of the Rules under the normal provisions ... disallowed a sum of Rs. 63,64,239/- u/s 14 A of the Act in the assessment order. This
action
under sub-sections (1) and (2) of
Section 434 of the Companies Act, 2013 read with sub-section (1) of
Section 239 ... dated 7.12.2016 and
29.6.2017 r/w section 434 of the Companies Act
2013 and subsection (1) of Section 239 of The
Insolvency and Bankruptcy Code
confirming the
disallowance of Employees Provident Fund of Rs. 6,82,239/- u/s. 36(1)(va).
2 ITA No . 1646/Ahd/2018
case would have been ended in discharge under
Section 239 CRPC and not a charge under Section 240 CRPC. This
deliberate and willful falsification
disclose the commission of offence and hence they were discharged
under Section 239 of the Cr. PC.
6. It appears that on the strength ... misconduct for which he was already exonerated and discharged.
7. Referring to Section 8A of the 1996 Act Smt. Girija submitted that
if on verification
have not been followed, as no demand notice under sub-section
(1) of Section 8 of the 'I&B Code' was issued ... under sub-sections (1) and (2) of
Section 434 of the Companies Act, 2013 read with
sub-section (1) of Section 239
grounds mentioned below.
3. The Appellant preferred the application under Sections 433 (e), 434
(1) (a) & (b) and 439 of the Companies ... sections (1)
and (2) of Section 434 of the Companies Act, 2013 read with sub-section
(1) of Section 239
Apoorva
Srivastava, Advocates
ORDER
04.01.2018─ The appellant filed an application under Section 433(e) of
the Companies Act, 1956 before the Hon'ble High ... under sub-sections (1) and (2) of Section 434 of the
Companies Act, 2013 read with sub-section (1) of Section 239 of the
Insolvency
Sushanth Murthy, Advocate
ORDER
06.07.2018─ The appellant preferred the application under Section
433(1)(a) of the Companies Act 1956 before ... under sub-sections (1) and (2) of Section 434 of the Companies Act,
2013 read with sub-section (1) of Section 239
