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    <title>2024 (12) TMI 1701 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
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    <description>An appellant directly affected by a contempt order requiring it to answer allegations of cash diversion was treated as an aggrieved person, so the maintainability objection failed. The appellate tribunal also held that a direction issuing notice to chartered accountants and proceeding on those allegations could not stand where it was made without proper pleadings or prayer basis in the contempt matter and where similar reliefs were already pending in a separate application. The impugned order was set aside and the matter remanded to the tribunal for fresh consideration in accordance with law, without any expression on the merits of the allegations.</description>
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      <description>An appellant directly affected by a contempt order requiring it to answer allegations of cash diversion was treated as an aggrieved person, so the maintainability objection failed. The appellate tribunal also held that a direction issuing notice to chartered accountants and proceeding on those allegations could not stand where it was made without proper pleadings or prayer basis in the contempt matter and where similar reliefs were already pending in a separate application. The impugned order was set aside and the matter remanded to the tribunal for fresh consideration in accordance with law, without any expression on the merits of the allegations.</description>
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