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Procedure for filing appeal [Rules 45 and 46] - Income Tax - Ready Reckoner - Income TaxExtract Procedure for filing appeal [ Rules 45 and 46 ] Form of appeal [ Rule 45(1) ]:- The appeal is to filed in Form No. 35 , verified in the prescribed manner. Documents to accompany Form No. 35 : Appeal is required to be made in duplicate. The entire set is called as memorandum of appeal which includes statement of facts the grounds of appeal copy of the order appealed against and the notice of demand in original, if any. Where appeal is filed against the penalty order under section 271(1)(c) , assessment order is also required to be furnished along with the appeal. Procedure for filing of appeal to be specified [ Rule 45(5) ]:- The Principal Director General of Income-tax or the Director General of Income-tax as the case may be shall: specify the procedure for electronic filing of Form No. 35 and documents specify the data structure, standards and manner of generation of electronic verification code, referred to in Rule 45(2) , for the purpose of verification of the person furnishing the said form be responsible for formulating and implementing appropiate security, archival and retrieval of policies in relation to the said form so furnished .
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