2023 (3) TMI 1051

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....ment / Order / Decisions)<br>Dated:- 15-12-2022<br>Writ Appeal No.2677 of 2022 - -<br>Income Tax<br>Honourable Mr.Justice S.Vaidyanathan And Honourable Mr.Justice Mohammed Shaffiq For the Appellants : Mr.A.P.Srinivas, Senior Standing Counsel for Income Tax Department JUDGMENT The Writ Appeal is filed challenging the order dated 10.04.2019 passed in W.P.No.6766 of 2019 by the learned Singl....

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.... Form of appeal to Commissioner (Appeals). 45. (1) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. (2) Form No. 35 shall be furnished in the following manner, namely: (a) in the case of a person who is required to furnish return of income electronically under sub-rule (3) of rule 12-- (i) by furnishing the form electronically under....

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....x (Systems) or the Director General of Income-tax (Systems), as the case may be, shall- (i) specify the procedure for electronic filing of Form No.35 and documents; (ii) specify the data structure, standards and manner of generation of electronic verification code, referred to in sub-rule (2, for the purpose of verification of the person furnishing the said form; and (ii....

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.... treated as a precedent with regard to the mode of filing an appeal. The relevant portion of the impugned order passed by the learned Single Judge is extracted below: "14. In the present case, the manual appeal has, admittedly, been filed on time. The CIT(A) has also heard the matter on merits on two (2) occasions and written submissions of the petitioner are available on record. In such ....