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    <title>Form of appeal to [Commissioner] (Appeals)</title>
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    <description>An appeal to the Commissioner (Appeals) must be made in Form No. C.A.-1, with the grounds and verification signed according to the appellant&#039;s legal capacity or organizational form (individual/authorised representative, Karta or adult member for HUF, principal officer for companies/local authorities, non-minor partner for firms, member or principal officer for associations, or other competent representative). The form is to be filed in duplicate and accompanied by a copy of the decision or order appealed against.</description>
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      <title>Form of appeal to [Commissioner] (Appeals)</title>
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      <description>An appeal to the Commissioner (Appeals) must be made in Form No. C.A.-1, with the grounds and verification signed according to the appellant&#039;s legal capacity or organizational form (individual/authorised representative, Karta or adult member for HUF, principal officer for companies/local authorities, non-minor partner for firms, member or principal officer for associations, or other competent representative). The form is to be filed in duplicate and accompanied by a copy of the decision or order appealed against.</description>
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