Section 12 in Income-Tax (Appellate Tribunal) Rules, 1963
12. Rejection or amendment of memorandum of appeal - The Tribunal may reject a memorandum of appeal, if it is not in the prescribed form or return it for being amended within such time as it may allow. On representation after such amendment, the memorandum shall be signed and dated by the officer competent to make an endorsement under rule 7.
