Rule 193 prescribes Form No. 115 for an appeal to the Appellate Tribunal under section 362(1) or (2) and Form No. 116 for a memorandum of cross-objections under section 362(4), signed for an assessee by the person specified in rule 167(3).
193
Rules 2026 · Rule 193
Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
Rules 131-200
The rule. An appeal is in Form No. 115 (sub-rule 1) and a memorandum of cross-objections in Form No. 116 (sub-rule 2). Where the assessee makes either, the form, the grounds and the verification are signed by the person specified in rule 167(3).