Section 9(3) in Income-Tax (Appellate Tribunal) Rules, 1963
(3)[] [Sub-rule (2) renumbered as sub-rule (3), by the Income-tax (Appellate Tribunal) Amendment Rules, 1984 (w.e.f. 1st April, 1984)] The Tribunal may in its discretion accept a memorandum of appeal which is not accompanied by all or any of the documents referred to in sub-rule (1).[Explanation [Inserted by the Income-tax (Appellate Tribunal) Amendment Rules, 1987 (w.e.f. 1st August, 1987)] : For the purpose of this rule, "certified copy" will include the copy which was originally supplied to the appellant as well as a photostat copy thereof duly authenticated by the appellant or his authorised representative as a true copy.]
