Memorandum of appeal requirements: accompany the appealed order, Assessing Officer records, grounds, and specified additional documents. A memorandum of appeal must be accompanied by the order appealed against or a certified copy, a copy of the Assessing Officer's order and, where applicable, the Transfer Pricing Officer's order, grounds of appeal before the first appellate authority and any statement of facts. Additional documentary attachments are required for appeals concerning penalty orders, assessments under sections 143(3) read with 144A, 144B or 147, and for Dispute Resolution Panel-related assessments. The Tribunal may in its discretion accept a memorandum lacking some or all of these documents. 'Certified copy' includes originals supplied to the appellant or a photostat authenticated as true.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Memorandum of appeal requirements: accompany the appealed order, Assessing Officer records, grounds, and specified additional documents.
A memorandum of appeal must be accompanied by the order appealed against or a certified copy, a copy of the Assessing Officer's order and, where applicable, the Transfer Pricing Officer's order, grounds of appeal before the first appellate authority and any statement of facts. Additional documentary attachments are required for appeals concerning penalty orders, assessments under sections 143(3) read with 144A, 144B or 147, and for Dispute Resolution Panel-related assessments. The Tribunal may in its discretion accept a memorandum lacking some or all of these documents. "Certified copy" includes originals supplied to the appellant or a photostat authenticated as true.
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