1. Two appeals and three cross objections have been taken up
for analogous hearing as they involve similar issues are between the
same natural persons and emanate out of two proceedings in respect
of two partnership firms where, the natural persons are the partners.
2. Two partnership firms and their partners are involved in the
two appeals and the three cross objections. The two partnership
firms are Kedarnath Tradecomm LLP and Omkar Tradecomm LLP.
3. Kedarnath Tradecomm LLP and some of its partners have
filed APO No. 41 of 2024 assailing the judgment and order dated
June 15, 2023 passed in AP No. 850 of 2022.
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4. Omkar Tradecomm LLP and some of its partners have filed
APO No. 42 of 2024 assailing the judgment and order dated June 15,
2023 passed in AP No. 851 of 2022.
