Appeal procedure: prescribed forms and authorised signatory required, and a mandatory filing fee is payable to initiate appeal. An appeal to the Appellate Tribunal must be made in the prescribed form, with the appeal form, grounds and verification signed by the person authorised under Rule 6; cross-objections must be in the prescribed cross-objection form and similarly signed when filed by the assessee. Every appeal must be accompanied by the mandatory filing fee, making payment a precondition to appellate filing under these Rules.
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Provisions expressly mentioned in the judgment/order text.
Appeal procedure: prescribed forms and authorised signatory required, and a mandatory filing fee is payable to initiate appeal.
An appeal to the Appellate Tribunal must be made in the prescribed form, with the appeal form, grounds and verification signed by the person authorised under Rule 6; cross-objections must be in the prescribed cross-objection form and similarly signed when filed by the assessee. Every appeal must be accompanied by the mandatory filing fee, making payment a precondition to appellate filing under these Rules.
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