What to accompany memorandum of appeal

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..... opies of the order of the 1 [ Assessing Officer ] , two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, if any, filed before the said appellate authority.] [(2) (i) In the case of appeal against the order of penalty, the memorandum of appeal shall also be accompanied by two copies of the assessment order ; (ii) In the case of .....

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..... uments referred to in sub-rule (1). [ Explanation : For the purpose of this rule, certified copy will include the copy which was originally supplied to the appel lant as well as a photostat copy thereof duly authenticated by the appellant or his authorised representative as a true copy.] NOTES: It has been clarified by the President, Income-tax Appellate Tribunal, in his letter No. F. 3 .....

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