https://www.taxtmi.com/caselaws?id=184629 A memorandum of appeal to the Appellate Tribunal was not rendered invalid merely because it was initially unsigned or defectively verified by the appellant. The prescribed form and verification requirements under section 33(3) of the Income-tax Act and rule 22 were treated as procedural, not jurisdictional, so a defect of this kind could be cured by amendment even after limitation, with effect from the date of the original filing. Where the record showed an intention to appeal and the memorandum had been filed on the assessee's behalf, the Tribunal should not treat the omission as fatal or require a fresh appeal with separate condonation of delay. en-us Thu, 22 Aug 1957 00:00:00 +0530 Thu, 14 Jul 2016 17:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184629 A memorandum of appeal to the Appellate Tribunal was not rendered invalid merely because it was initially unsigned or defectively verified by the appellant. The prescribed form and verification requirements under section 33(3) of the Income-tax Act and rule 22 were treated as procedural, not jurisdictional, so a defect of this kind could be cured by amendment even after limitation, with effect from the date of the original filing. Where the record showed an intention to appeal and the memorandum had been filed on the assessee's behalf, the Tribunal should not treat the omission as fatal or require a fresh appeal with separate condonation of delay. Case-Laws Income Tax Thu, 22 Aug 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184629