What to accompany memorandum of appeal
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....er of the Transfer Pricing Officer, if any, a copy of the grounds of appeal before the first appellate authority and a copy of the statement of facts, if any, filed before the said Appellate Authority;] ^3[(2) (i) In the case of appeal against the order of penalty, the memorandum of appeal shall also be accompanied by ^7[a copy] of the assessment order; (ii) In the case of app....
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....ce of the directions of the Dispute Resolution Panel, the memorandum of appeal shall also be accompanied by a copy of the order of the Transfer Pricing Officer under sub-section 3 of section 92CA, a copy of the draft assessment order under sub-section (1) of section 144C, a copy of the grounds of objections filed before the Dispute Resolution Panel, if any and a copy of the directions of the Dispu....
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.... ************* NOTES:- 1. Substituted vide Notification No. F. 71-Ad(AT)/84 dated 29-03-1984 w.e.f. 01-04-1984 before it was read as, "(1) Every memorandum of appeal shall be in triplicate and shall be accompanied by two copies (at least one of which shall be a certified copy) of the order appealed against and two copies of the order of the Income-ta....
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....inst, two copies of the order of the ^5[Assessing Officer], two copies of the grounds of appeal before the first appellate authority and two copies of the statement of facts, if any, filed before the said appellate authority.]" 7. Substituted vide Notification No. 71-Ad(AT)/2025 dated 19-12-2025 before it was read as, "two copies" 7A. Substitut....
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