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    <title>Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362</title>
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    <description>Appeals to the Appellate Tribunal under section 362(1) or (2) must be filed in Form No. 115, and where the assessee is the appellant, the appeal, grounds and verification must be signed by the person specified in rule 167(3). A memorandum of cross-objections under section 362(4) must be filed in Form No. 116, and where the assessee files the cross-objections, the memorandum, grounds and verification must be signed by the person specified in rule 167(3).</description>
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      <description>Appeals to the Appellate Tribunal under section 362(1) or (2) must be filed in Form No. 115, and where the assessee is the appellant, the appeal, grounds and verification must be signed by the person specified in rule 167(3). A memorandum of cross-objections under section 362(4) must be filed in Form No. 116, and where the assessee files the cross-objections, the memorandum, grounds and verification must be signed by the person specified in rule 167(3).</description>
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