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of <h1>Appeals and cross-objections under Section 253 must use Forms 36/36A and be signed per Rule 45(3).</h1> An appeal to the Appellate Tribunal under section 253 of the Income Tax Act must be submitted in Form No. 36. If filed by the assessee, the appeal, grounds, and verification must be signed by the designated individual as per sub-rule (3) of rule 45. Similarly, a memorandum of cross-objections under section 253(4) should be submitted in Form No. 36A, and if filed by the assessee, it must also be signed by the specified person according to the same sub-rule. These requirements were amended by a 2018 notification.
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