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    <title>What to accompany memorandum of appeal under section 253(2)</title>
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    <description>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.</description>
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      <title>What to accompany memorandum of appeal under section 253(2)</title>
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      <description>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.</description>
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