https://www.taxtmi.com/acts?id=53589 Application under section 376(2) to defer filing of an appeal before the Appellate Tribunal or the jurisdictional High Court must be made by the Assessing Officer in Form No. 118. The rule specifies the prescribed form and identifies the Assessing Officer as the authority responsible for submitting the application before the appellate forum concerned. en-us Sat, 21 Mar 2026 09:34:06 +0530 Tue, 07 Apr 2026 17:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53589 Application under section 376(2) to defer filing of an appeal before the Appellate Tribunal or the jurisdictional High Court must be made by the Assessing Officer in Form No. 118. The rule specifies the prescribed form and identifies the Assessing Officer as the authority responsible for submitting the application before the appellate forum concerned. Act-Rules Income Tax Sat, 21 Mar 2026 09:34:06 +0530 https://www.taxtmi.com/acts?id=53589