TMI Blog2021 (2) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... Manivannan, Advocate for the Petitioner and Mr. Rohan Rajasekaran, Advocate for the Corporate Debtor are present through Video Conferencing Platform. In relation to Order passed by this Tribunal on 17.09.2020 as well as the earlier Order passed on 25.02.2020, Ld. Advocate for the Petitioner represents that in view of the judgment passed by the Hon'ble NCLAT in the matter of Neeta Saha, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue with this Petition. It is also projected by the Ld. Advocate for the Corporate Debtor that this Tribunal does not have the power to review of its own order. However, in the light of the judgment passed by the Hon'ble NCLAT more particularly as pointed out by the Ld. Advocate for the Petitioner taking into consideration Paragraph 6 as well as Paragraph 14 of the said judgment which reads a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of IBC provides that the provisions of the Code apply, inter alia, to "proprietorship firms". Further the definition of "person" in Section 3(23) of IBC is inclusive definition." In so far as this Petition is concerned, the Petitioner as reflected in the cause title contains both the name of the Sole Proprietor as well as the name of the Sole Proprietary concern and hence the Petition can be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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