https://www.taxtmi.com/caselaws?id=175671 A memorandum of appeal before the ITAT signed by a duly constituted power-of-attorney agent was held valid because the authority was construed to cover filing and signature. Even if the assessee's signature authority was deficient, the omission was treated as a curable irregularity, not an illegality. The defect could be corrected by amendment with retrospective effect from the original filing date. On that basis, the appeal could not be rejected as time-barred solely for want of the assessee's signature. en-us Fri, 08 May 1959 00:00:00 +0530 Wed, 02 Dec 2015 13:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175671 A memorandum of appeal before the ITAT signed by a duly constituted power-of-attorney agent was held valid because the authority was construed to cover filing and signature. Even if the assessee's signature authority was deficient, the omission was treated as a curable irregularity, not an illegality. The defect could be corrected by amendment with retrospective effect from the original filing date. On that basis, the appeal could not be rejected as time-barred solely for want of the assessee's signature. Case-Laws Income Tax Fri, 08 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175671