https://www.taxtmi.com/caselaws?id=298467 A settlement recorded before the appellate tribunal was enforceable where the respondent had accepted and partly performed it, including making payments after the settlement. The court held that the respondent could not later deny the petitioner's separate legal identity or rely on alleged non-withdrawal of proceedings to avoid the agreed liability, especially when the record showed withdrawal of the listed proceedings. The balance due under the settlement remained crystallized after accounting for amounts already paid, and the petitioner was entitled to recover that balance. en-us Tue, 05 Jan 2021 00:00:00 +0530 Wed, 03 Nov 2021 02:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298467 A settlement recorded before the appellate tribunal was enforceable where the respondent had accepted and partly performed it, including making payments after the settlement. The court held that the respondent could not later deny the petitioner's separate legal identity or rely on alleged non-withdrawal of proceedings to avoid the agreed liability, especially when the record showed withdrawal of the listed proceedings. The balance due under the settlement remained crystallized after accounting for amounts already paid, and the petitioner was entitled to recover that balance. Case-Laws Insolvency and Bankruptcy Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298467