Procedure for filing appeal  [Rules 45]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 [ Rul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X