Rule 195 prescribes Form No. 118 for the Assessing Officer's application under section 376(2) to the Appellate Tribunal or the jurisdictional High Court to defer filing an appeal.
195
Rules 2026 · Rule 195
Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
Rules 131-200
The rule. The application referred to in section 376(2), made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, is made in Form No. 118 by the Assessing Officer.