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of <h1>Appeal to Commissioner under Section 35 requires Form E.A.-1, signed by authorized party, filed in duplicate.</h1> An appeal to the Commissioner (Appeals) under section 35 of the Act must be submitted using Form No. E.A.-1. The grounds of appeal and verification form must be signed by the relevant party: an individual, their authorized representative, or guardian; the Karta or an adult member of a Hindu undivided family; the principal officer of a company or local authority; a partner in a firm; a member or principal officer of an association; or any competent person for others. The appeal form must be filed in duplicate with a copy of the contested decision or order.
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