TaxTMI 
TaxTMI 
2025 (2) TMI 2003
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....i, AOR, Mr. Amit Kumar, Adv., Mr. Digant Mishra, Adv. For Respondent(s) : Ms. Charu Sharma, Adv., Mr. Nishant Nain, Adv., Mr. Vishal Kumar, Adv., Mr. Mudit Talesara, Adv., Mr. Archit Upadhayay, AOR ORDER Delay condoned. 2. Leave granted. 3. The appellant as plaintiff had instituted a suit [C.S. 148 of 2019]. The respondent, who was the defendant in the suit, filed a counter claim. V....
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....of Himachal Pradesh at Shimla in appeals filed under Section 100, CPC [RSA Nos. 307 and 308 of 2022] with separate memoranda of appeal. The High Court too dismissed the appeals on the same ground as assigned by the first appellate court. 6. We have heard learned counsel appearing for the respective parties and perused the impugned judgments. 7. In our considered view, reliance was rightly pl....
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....ower to even dispense with the requirement of law of filing copy of the impugned judgment twice over if it is part of the memorandum of appeal already filed. In any event, the defect was not such that it was incurable. The composite appeal was filed well within the period of limitation and, except for the fact that a separate memorandum of appeal was not filed, no other defect, far less serious de....
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....oper perspective either. While spurning the objection of learned counsel for the respondents, who has vehemently argued that there is no occasion to interfere since the appellant did not adhere to the law, we find good reason and ground to interfere. 9. For the ends of justice, we set aside the impugned second appellate judgment and decree of the High Court together with the first appellate jud....