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    <title>2023 (6) TMI 1040 - BOMBAY HIGH COURT</title>
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    <description>HC quashed and set aside the tribunal&#039;s order dismissing a miscellaneous application for non-filing of a paperbook and remanded the matter to the Tribunal. The HC accepted the petitioner&#039;s affidavit and service evidence that a 71-page paperbook had been filed and served, noting absence of the paperbook from tribunal records did not prove non-filing. The tribunal&#039;s summary rejection of the application was thus overturned and the matter returned for fresh consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439466</link>
      <description>HC quashed and set aside the tribunal&#039;s order dismissing a miscellaneous application for non-filing of a paperbook and remanded the matter to the Tribunal. The HC accepted the petitioner&#039;s affidavit and service evidence that a 71-page paperbook had been filed and served, noting absence of the paperbook from tribunal records did not prove non-filing. The tribunal&#039;s summary rejection of the application was thus overturned and the matter returned for fresh consideration.</description>
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