TaxTMI 
TaxTMI 
2026 (3) TMI 857
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....ja, Ms Rhea Prakash, Mr Aditya Bajaj, Mr Harsh Saxena, Ms Aditi Ladda, Mr. Anshul Rao, for R1 and R2, Advocates. Mr Jehan Fouzdas for R4, Advocates. For the Appellant : Mr Rachit Lakhmani, Mr Ashish Choudhary, Advocates. For the Respondents : Ms. Meghna Sharma (R4), Dr. Aman Hingo Rani (Sr. Adv.), Mr Jay Zaveri, Mr Himanshu Satija, Ms Rhea Prakash, Mr Aditya Bajaj, Mr Harsh Saxena, Ms Aditi Ladda, Mr. Anshul Rao, for R1 and R2, Advocates. Mr Jehan Fouzdas for R4, Advocates. ORDER Comp. App. (AT) No. 131 of 2025 & I.A. No. 3323 of 2025 - This Appeal is against an impugned order dated 04.04.2025. Admittedly the Appellant had issued a notice for defamation and further legal consequences to Mr Rishikesh Joshi, a Chart....
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....any order or decision of a Bench of the High Court if the order has been made in the exercise of its jurisdiction to punish for contempt. No appeal can lie as a matter of right from any kind of order made by the High Court in the proceeding for contempt. The proceeding is initiated under Section 17 by issuance of a notice. Thereafter, there may be many interlocutory orders passed in the said proceeding by the High Court. It could not be the intention of the legislature to provide for an appeal to this Court as a matter of right from each and every such order made by the High Court. The order or the decision must be such that it decides some bone of contention raised before the High Court affecting the right of the party aggrieved. Mere init....
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....itiating contempt proceeding. Surely, it is not appealable under Section 19. But there are no observations by this Court, nor on the facts of that case there can be any, to show that an appeal would lie to this Court from an order of the High Court merely initiating the proceeding by issuance of a notice. We may repeat that it may be a different matter if the order does decide some disputes raised before it by the contemnor asking it to drop the proceeding on one ground or the other. But unless and until there is some order or decision of the High Court adjudicating upon any matter raised before it by the parties, affecting their right, the mere order issuing the notice is not appealable." 4. In view of the above law, we dispose of this ....
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....ts the power in this Tribunal to require the discovery and production of the document as well as to issue commission for the examination of documents. M/s Khandelwal Jain & Co. was appointed by this Tribunal to carry out the examination books/records of Respondent Company and Ascot Realty Pvt. Ltd. The Directors of Ascot Realty Pvt. Ltd. are nominees of Jagriti Trade Services Pvt. Ltd., accordingly those directors are presumably acting under directions/control of Jagriti Trade Services Pvt. Ltd. Hence, this Tribunal considers it appropriate to require Respondent Company and Ascot Realty Pvt. Ltd. to produce the documents documents/records/information (more particularly the Bank statements, ledger accounts of related parties and note explain....