Appeal form requirement: use Form E.A.-l with prescribed signatures and file in duplicate with the impugned order. An appeal under section 35(1) must be made in Form E.A.-l, with the grounds and verification signed according to the appellant's legal status (individuals, guardians, Karta or other adult members of HUFs, principal officers of companies and local authorities, partners for firms, members or principal officers for associations, or other competent representatives). The form must be filed in duplicate and accompanied by a copy of the decision or order appealed against.