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of <h1>Taxpayers must appeal DRP-based assessment orders in Form 36 under Section 253, Appendix-II Income-tax Rules 1962</h1> Any taxpayer aggrieved by an assessment order issued pursuant to directions of the Dispute Resolution Panel must file an appeal directly before the Income Tax Appellate Tribunal. The appeal is required to be made in Form No. 36 as prescribed in Appendix-II to the Income-tax Rules, 1962. This provision clarifies the procedural route and specific form for challenging such assessment orders and reflects the substitution of Form No. 36 in place of the earlier Form No. 36B pursuant to Notification No. 73/2018 dated 23-10-2018.
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