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2017 (11) TMI 1837 - HC - Income TaxDefective memorandum of the appeal - Appellate Court not able to understand the nature of the grievance in the appeal - Non registering defective appeal - HELD THAT:- Out of nine appeals, six appeals were preferred by the assessee and three appeals were preferred by the revenue. If the appellant - revenue is aggrieved by the impugned judgment and order in all nine appeals by the Appellate Tribunal, the appellant ought to have filed nine separate appeals. In fact it was duty of the appellant to mention in the Memorandum of Appeal, the specific appeal number before the Tribunal in respect of which the present appeal is preferred. Paragraph 5 of the memorandum of the appeal does not refer to such appeal number. In fact, the Registry ought not to have registered these appeals and an objection to that effect ought to have been raised. The memorandum of appeal should be drafted in such a manner that the Appellate Court is able to understand the nature of the grievance in the appeal. If the Appellate Tribunal has decided more than one appeals, the memorandum of appeal before the High Court must state the appeal number before the Appellate Tribunal in respect of which the appellant has a grievance in the appeal preferred before this Court. A copy of this order shall be forwarded to the Prothonotary and Senior Master who shall ensure that such defective appeals are not registered.
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