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PROCEDURE FOR FILING APPEAL [Rules 45 and 46]

Income Tax - Penalties - Circumstances, Procedures and Relief - 16 - 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 duplicat .....

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(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: s .....

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