RAJIV SHAKDHER, J. - (1.) Before we deal with the appeal, we may indicate that the practise followed, vis-a-vis, tax appeals is that, advance copies are not served on the contesting party. It is only, after notice is issued, in the matter that the respondents are served.
(2.) The instant appeal has been filed by the Assessee. Though additional sets of paper book were filed with the Registry, no advance copy is served on any of the counsels who are empanelled to appear for the Revenue.
(3.) According to us, this practise delays, at times, the adjudication of the matter. In several cases, the matters, to our minds, can be disposed of, at the notice stage itself, as they may raise issues, which are either covered or raise questions of fact as against substantial questions of law. Assistance of the contesting counsel would go a long way in enabling the Bench, to reach a conclusion in the matter.;