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Rule 47: Form of appeal and memorandum of cross-objections to Appellate Tribunal

The Income-tax Rules, 1962Central Act · 1962

Form of appeal and memorandum of cross-objections to Appellate Tribunal.

(1) An appeal under sub-section (1) or sub-section (2) of section 253 to the Appellate Tribunal shall be made in Form No. 36, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in [sub-rule (3)] of rule 45].

(2) A memorandum of cross-objections under sub-section (4) of section 253 to the Appellate Tribunal shall be made in Form No. 36A, and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross-objections, the grounds of cross-objections and the form of verification appended thereto shall be signed by the person specified in [sub-rule (3)] of rule 45].

Where this provision sits

ActThe Income-tax Rules, 1962
Rule47
Marginal noteForm of appeal and memorandum of cross-objections to Appellate Tribunal
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted for "sub-rule (2)" by the IT (Tenth Amdt.) Rules, 2018, w.e.f. 23-10-2018.

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