Form of appeal to the Commissioner (Appeals)

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Full Text of the Document

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....ed by sub-rule (1), the grounds of appeal and the verification appended thereto shall be signed,— (a)  in the case of an individual, by the individual himself; where the individual is absent from India, by the indi­vidual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian....