https://www.taxtmi.com/caselaws?id=9068 The High Court of Orissa held that in the case of a Hindu undivided family, the memorandum of appeal must be signed by the karta of the family as mandated by Rule 45(2)(b) of the Income-tax Rules, 1962. Failure to comply with this requirement renders the appeal defective. However, the court ruled that such defects should be allowed to be rectified before dismissing the appeal, emphasizing the importance of providing opportunities for rectification to uphold procedural fairness and justice. en-us Tue, 04 Sep 1973 00:00:00 +0530 Fri, 19 Jun 2009 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9068 The High Court of Orissa held that in the case of a Hindu undivided family, the memorandum of appeal must be signed by the karta of the family as mandated by Rule 45(2)(b) of the Income-tax Rules, 1962. Failure to comply with this requirement renders the appeal defective. However, the court ruled that such defects should be allowed to be rectified before dismissing the appeal, emphasizing the importance of providing opportunities for rectification to uphold procedural fairness and justice. Case-Laws Income Tax Tue, 04 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9068