Income-tax procedures amended: appeal filing requirements, representative dress code, and copying fee schedule updated, effective April 1. Every memorandum of appeal must be in triplicate and accompanied by certified copies of the order appealed against, the Income-tax Officer's order, the grounds before the first appellate authority, and any statement of facts. Additional documentary attachments are mandated according to appeal type (penalty appeals, draft-assessment appeals, specific inspecting officer directions, and reassessment appeals). The amendment also prescribes dress regulations for Members and representatives and revises the copying-fee schedule, including rates for urgent and stenographic copies and advance cash recovery.
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Income-tax procedures amended: appeal filing requirements, representative dress code, and copying fee schedule updated, effective April 1.
Every memorandum of appeal must be in triplicate and accompanied by certified copies of the order appealed against, the Income-tax Officer's order, the grounds before the first appellate authority, and any statement of facts. Additional documentary attachments are mandated according to appeal type (penalty appeals, draft-assessment appeals, specific inspecting officer directions, and reassessment appeals). The amendment also prescribes dress regulations for Members and representatives and revises the copying-fee schedule, including rates for urgent and stenographic copies and advance cash recovery.
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