https://www.taxtmi.com/caselaws?id=190947 A prescribed appeal form may validly require the memorandum of appeal and verification to be signed personally by the appellant; placing that requirement in a foot-note to Form C(1) did not exceed the rule-making power, so an appeal filed without such compliance was invalidly presented. An order refusing to entertain a delayed appeal as time-barred falls under the limitation provision governing admission of appeals, not under the later appellate hearing provision, so no further appeal lay to the Tribunal. The refusal to condone delay was upheld because no sufficient cause was shown. en-us Wed, 28 Sep 1949 00:00:00 +0530 Fri, 10 Mar 2017 17:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190947 A prescribed appeal form may validly require the memorandum of appeal and verification to be signed personally by the appellant; placing that requirement in a foot-note to Form C(1) did not exceed the rule-making power, so an appeal filed without such compliance was invalidly presented. An order refusing to entertain a delayed appeal as time-barred falls under the limitation provision governing admission of appeals, not under the later appellate hearing provision, so no further appeal lay to the Tribunal. The refusal to condone delay was upheld because no sufficient cause was shown. Case-Laws Income Tax Wed, 28 Sep 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190947