TaxTMI 
TaxTMI 
2022 (8) TMI 1375
X X X X Extracts X X X X
X X X X Extracts X X X X
....hy Member (Judicial) And Mr. Barun Mitra Member (Technical) For Appellant: Mr. Gopal Jain, Sr. Advocate with Mr. Diwakar Maheshwari, Ms. Pratiksha, Advocates For Respondent: Mr. Abhijeet Sinha, Mr. Sumit Shukla, Advocates for R-1 Mr. Ramji Srinivasan, Sr. Advocate with Mr. Karan Valecha, Ms. Rajshree Choudhary, Advocates for R-2 ORDER Heard Learned Sr. Counsel for the Appellant-Mr. Gopal J....
X X X X Extracts X X X X
X X X X Extracts X X X X
....led another I.A. No. 491 of 2022 seeking revival of I.A. No. 406 of 2022 which has been rejected by the Order dated 10th June, 2022 holding that "we do not find any merit or locus of present applicant". Assailing these two Orders, this Appeal has been filed. 3. Mr. Gopal Jain, Sr. Advocate submits that Applicant has raised substantial grounds in his Application to assail the approval of the plan ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e submissions of the parties and perused the record. 6. From the facts brought on record, it does appear that Application was filed by the Appellant i.e. I.A. No. 406 of 2022 in March, 2022 however the said Application was firstly rejected in his absence and secondly on an request to revive the Application the same was dismissed on the ground of no locus and holding that there is no merit. No rea....