https://www.taxtmi.com/caselaws?id=792245 Transposition of a respondent to appellant status must be sought while the proceeding is still pending; once an appeal is withdrawn, the lis ends and transposition cannot be ordered later under Order I Rule 10 read with Order XXIII Rule 1-A CPC. The Court also treated the appeal under Section 10F of the Companies Act, 1956 as having been filed in the appellants' own right, not in a representative capacity for the review applicant. Prior notice of withdrawal was found on the record, and the applicant was held barred by estoppel, waiver and constructive res judicata from seeking transposition at a later stage. Review jurisdiction remained limited to error apparent or new material, so re-agitation of settled issues was not permitted. en-us Fri, 22 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792245 Transposition of a respondent to appellant status must be sought while the proceeding is still pending; once an appeal is withdrawn, the lis ends and transposition cannot be ordered later under Order I Rule 10 read with Order XXIII Rule 1-A CPC. The Court also treated the appeal under Section 10F of the Companies Act, 1956 as having been filed in the appellants' own right, not in a representative capacity for the review applicant. Prior notice of withdrawal was found on the record, and the applicant was held barred by estoppel, waiver and constructive res judicata from seeking transposition at a later stage. Review jurisdiction remained limited to error apparent or new material, so re-agitation of settled issues was not permitted. Case-Laws Companies Law Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792245