https://www.taxtmi.com/caselaws?id=56932 Rule 12 of the Income-tax (Appellate Tribunal) Rules, 1963 permits the Tribunal to reject a memorandum of appeal filed in a form other than the prescribed one or to return it for amendment within the time allowed. A departmental appeal filed in Form No. 36 instead of the required form remained defective despite repeated opportunities and extension of time. The further request for additional time was considered unreasonable, and the appeal was rejected as not maintainable in its defective form. en-us Tue, 10 Jul 1990 00:00:00 +0530 Tue, 07 Dec 2010 13:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56932 Rule 12 of the Income-tax (Appellate Tribunal) Rules, 1963 permits the Tribunal to reject a memorandum of appeal filed in a form other than the prescribed one or to return it for amendment within the time allowed. A departmental appeal filed in Form No. 36 instead of the required form remained defective despite repeated opportunities and extension of time. The further request for additional time was considered unreasonable, and the appeal was rejected as not maintainable in its defective form. Case-Laws Wealth-tax Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56932