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Appeals to the Appellate Tribunal.

Rule 10 - Other Direct Tax Provisions - Rule 10 - 10. -(1) An appeal to the Appellate Tribunal under sub-section (1) of section 46 of the Act shall be filed in Form No. 3 annexed to these rules. (2) At the time of filing, every appeal shall be accompanied by a fee of ten thousand rupees. (3) The appeal shall set forth concisely and under distinct head the grounds of objection to the order appealed against and such grounds shall be numbered consecutively; and shall specify the address of service .....

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