Jaykumar B. Patil vs Deputy Commissioner Of Wealth-Tax on 3 December, 1992
16. The Tribunal, Bombay Bench 'A' in the case of Pyrkes Wine Stores v. Fifth ITO [1984] 9 ITD 93 considered the case of an assessee where the appeal memorandum was filed in time, but signed by the assessee-firm's authorised advocate. Amended memorandum was signed by the partner after the prescribed time. It was held by the Tribunal that the appeal should be admitted for consideration on merits.