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of <h1>Amendments to appeal procedures: triplicate memoranda, expanded documentary requirements for specified assessments, dress code and revised copying fees</h1> Rule amendments require every memorandum of appeal to be filed in triplicate with specified accompanying documents; operative effect: standardizes required copies and documentary annexures for all appeals. New sub-rule prescribes additional documentary requirements for appeals against penalty, assessments under Sections 143(3)/144B, 143(3)/144A and assessments under 143 read with 147; operative effect: mandates inclusion of assessment orders, draft orders or Inspecting Assistant Commissioner's directions as applicable, increasing documentary prerequisites. Insertion of Rule 17A prescribes dress regulations for Members, authorised representatives and other persons; operative effect: imposes mandatory courtroom attire standards. Substitution of Rule 49 revises copying fee scale and urgent/stenographer/journal rates and requires advance cash recovery; operative effect: sets new fees and payment procedure for certified/photostat copies.
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