Rule 11 - Form of appeal to Commissioner of Income-tax (Appeals) - Commodities Transaction Tax Rules, 2013

11. Form of appeal to Commissioner of Income-tax (Appeals). ─ (1) An appeal under sub-section (1) of section 129 of the Act to the Commissioner (Appeals) shall be made in Form No. 3. (2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorised to sign the return of taxable commodities transactions under rule 7, as applicable to the assessee.