https://www.taxtmi.com/caselaws?id=63625 A defect in the signature on a memorandum of appeal under Rule 45(2) of the Income-tax Rules was treated as a curable irregularity, not a fatal illegality. Once the defect was promptly rectified after being pointed out, the appeal remained valid and related back to the original filing date. The appellate authority was required to give an opportunity to cure such a technical defect, and section 292B supported the view that a proceeding should not fail for a non-substantive irregularity. The appeal could not therefore be dismissed in limine on that ground, and restoration for decision on merits was appropriate. en-us Thu, 18 Sep 1980 00:00:00 +0530 Tue, 01 Feb 2011 11:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63625 A defect in the signature on a memorandum of appeal under Rule 45(2) of the Income-tax Rules was treated as a curable irregularity, not a fatal illegality. Once the defect was promptly rectified after being pointed out, the appeal remained valid and related back to the original filing date. The appellate authority was required to give an opportunity to cure such a technical defect, and section 292B supported the view that a proceeding should not fail for a non-substantive irregularity. The appeal could not therefore be dismissed in limine on that ground, and restoration for decision on merits was appropriate. Case-Laws Income Tax Thu, 18 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63625