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2006 (7) TMI 150 - HC - Income Tax"1. Whether Tribunal was justified in holding that requirement of rule 45 of the Income-tax Rules, 1962, are directory and not mandatory? 2. Whether Tribunal was justified in holding that a memo of appeal filed by the assessee before the Commissioner of Income-tax (Appeals) is valid even though it is not signed by the assessee but is signed by his lawyer?" - Tribunal was perfectly justified in remanding the appeal to the Commissioner of Income-tax (Appeals) with a direction to allow the assessee to sign the memo of appeal so as to make the appeal in conformity with the requirement of rule 45 read with section 140 - In a case of this nature, the appellate authority must always afford an opportunity to the appellant to remove the defect noticed by the authority rather than to penalise him by dismissing his appeal. – revenue’s appeal fails
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