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While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee s appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee.

Manoj swarupChetan sharmaAbhishek swarupJusticeps narasimhaJustice aravind kumarHigh courtSupreme courtDivision benchRajasthan high courtApex courtAdvocates manoj swarupIsmissal of appealIling of paper bookCondonation of delay