Rule 9 - Form of appeal to Appellate Tribunal. - Equalisation levy Rules, 2016

9. Form of appeal to Appellate Tribunal. - An appeal under sub-section (1) or sub-section (2) of section 175 of the Act to the Appellate Tribunal shall be made in Form No.4, and where the appeal is made by the 1 [ assessee or e-commerce operator, as the case may be ] , the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in Form No.4, as applicable to the 1 [ assessee or e-commerce operator, as the case may be ] . ****************** NOTES:- 1. Substituted vide Notification No. 87/2020 Dated 28-10-2020 before it was read as assessee