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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Memorandum of appeal under section 253 requires a certified copy of the Commissioner's directing order appended.</h1> Rule 15 requires that in an appeal under sub section (2) of section 253 a certified copy of the order of the Commissioner directing that an appeal be preferred must be appended to the memorandum of appeal as a specified procedural condition under the Income tax (Appellate Tribunal) Rules, 1963.

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