https://www.taxtmi.com/caselaws?id=60188 The appeal memorandum had to be accompanied by two copies of the impugned order, including at least one certified copy, and this requirement was treated as mandatory under the prescribed form and Tribunal Rules. Where the certified copy was filed only after the limitation period, the appeal remained time-barred because the defect could not be cured in the absence of any explanation or condonation request. Where no certified copy was filed at all, the appeal was not validly instituted in law and was untenable. en-us Mon, 25 May 1981 00:00:00 +0530 Tue, 04 Jan 2011 11:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60188 The appeal memorandum had to be accompanied by two copies of the impugned order, including at least one certified copy, and this requirement was treated as mandatory under the prescribed form and Tribunal Rules. Where the certified copy was filed only after the limitation period, the appeal remained time-barred because the defect could not be cured in the absence of any explanation or condonation request. Where no certified copy was filed at all, the appeal was not validly instituted in law and was untenable. Case-Laws Income Tax Mon, 25 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60188