The Tax Publishers

Rules 45 and 46

Form for Filing First Appeal and Appeal Fees

1. Filing of appeal to Joint Commissioner(Appeals)orCommissioner (Appeals)

According to section 249(1), the appeal to the first appellate authority has to be in the prescribed Form and shall be verified in the prescribed manner. Rule 45, therefore, provides for the form and the manner of verification as also the person who should sign the form. Rule 46 deals with mode of service of order of appellate authority and rule 46A deals with production of additional evidence.

2. Form of appeal

According to rule 45(1), an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be filed in Form No. 35.

3. Manner of furnishing form of appeal and other documents

As per rule 45(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 digital signature, if the return of income is furnished under digital signature;

(ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);

(b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule (2) or in paper form.

As per rule 45(4), any document accompanying Form No. 35 shall also be furnished in the manner in which the said form is furnished.

4. Person authorised to verify form of appeal

According to rule 45(3), the form of appeal referred to in sub-rule (1), shall be verified by the person who is authorised to verify the return of income under section 140 of the Act, as applicable to the assessee.

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