Procedure for filing appeal [Rules 45] - Income Tax - Ready Reckoner - Income Tax

Procedure for filing appeal [ Rules 45 ] Form of appeal [ Rule 45(1) ]:- The appeal is to filed to the Joint Commissioner (Appeals) or the Commissioner (Appeals) in Form No. 35 , verified in the prescribed manner . Documents to accompany Form No. 35 : Appeal is required to be made in duplicate. The entire set is called as memorandum of appeal which includes statement of facts the grounds of appeal copy of the order appealed against and the notice of demand in original, if any. Where appeal is filed against the penalty order under section 271(1)(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: specify the procedure for electronic filing of Form No. 35 and documents specify the data structure, standards and manner of generation of electronic verification code, referred to in Rule 45(2) , for the purpose of verification of the person furnishing the said form be responsible for formulating and implementing appropiate security, archival and retrieval of policies in relation to the said form so furnished . Prescribed Manner and Authorised person of Verified form 35 [ Rule 45(2) or (3) ] Prescribed Manner Form No. 35 shall be furnished in the following manner, namely:- (a) in the case of a person who is required to furnish return of income electronically under rule 12(3) ,- - (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; - (ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with rule 45(2)(a) or in paper form. Authorised person The form of appeal referred to in rule 45(1), shall be verified by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee.