2017 (10) TMI 1646

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..... petitioner contended that merely because the paper book was not supplied, the review petition was dismissed, therefore, the appeal is required to be heard on merits - HELD THAT:- In our considered opinion, both the appeals being identical and once the judgment of the tribunal in one appeal stands confirmed between the same parties even if it is on technical ground, therefore, the same is require .....

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..... to be heard on merits. In our considered opinion, both the appeals being identical and once the judgment of the tribunal in one appeal (817/2008) stands confirmed between the same parties even if it is on technical ground, therefore, the same is required to be followed in the next assessment year also. In that view of the matter, the contention raised by petitioner is required to be rejected .....

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