FORM NO. 35
[See rule 45]
Appeal to the Commissioner of Income-tax (Appeals)
Designation of the Commissioner (Appeals)
*No. ……….. of ……. …… – ……..
Name and address of the appellant
Permanent Account Number
*Assessment year in connection with which the appeal is Preferred
Assessing Officer/Valuation Officer passing the order appealed
against
Section and sub-section of the Income-tax Act, 1961, under which
the Assessing Officer/ Valuation Officer passed the order appealed
against and the date of such order
Where the appeal relates to any tax deducted under section 195(1),
the date of payment of the tax
Where the appeal relates to any assessment or penalty, the date of
service of the relevant notice of demand
In any other case, the date of service of the intimation of the order
appealed against
Section and clause of the Income-tax Act, 1961, under which the
appeal is preferred
Where a return has been filed by the appellant for the assessment
year in connection with which the appeal is preferred, whether tax
due on the income returned has been paid in full (if the answer is
in the affirmative, give details of date of payment and amount
paid)
Where no return has been filed by the appellant for the assess-
ment year in connection with which the appeal is preferred, whether
an amount equal to the amount of advance tax payable by him
during the financial year immediately preceding such assessment
year has been paid (If the answer is in the affirmative, give details
of date of payment and amount paid)
$Relief claimed in appeal
Where an appeal in relation to any other assessment year is pending in the case of
the appellant with any Commissioner (Appeals), give the details as to the-
(a) Commissioner (Appeals), with whom the appeal is pending;
(b) assessment year in connection with which the appeal has been preferred;
(c) Assessing Officer passing the order appealed against;
(d) section and sub-section of the Act, under which the Assessing Officer
passed the order appealed against and the date of such order]
Address to which notices may be sent to the appellant
…………………….…….
Signed
(Appellant)
$STATEMENT OF FACTS
$GROUNDS OF APPEAL
……………….…….
Signed
(Appellant)
Form of verification
I,……………………………..…………………., the appellant, do hereby declare that what is stated above is
true to the best of my information and belief.
Place…………
…………………….
Date………….
Signature
……………………
Status of appellant
Notes:
1. The form of appeal, grounds of appeal and the form of verification appended thereto shall be
signed by a person in accordance with the provisions of rule 45(2).
2. The memorandum of appeal, statement of facts and the grounds of appeal must be in duplicate
and should be accompanied by a copy of the order appealed against and the notice of demand in
original, if any.
3. Delete the inappropriate words.
4. *These particulars will be filled in in the office of the Commissioner (Appeals).
5. #Not to be filled in if the appeal relates to tax deducted under section 195(1).
6. $If the space provided herein is insufficient, separate enclosures may be used for the purpose.
7. If appeals are pending in relation to more than one assessment year, separate particulars in
respect of each assessment year may be given.
8. The memorandum of appeal shall be accompanied by a fee of :-
(a) where the total income of the assessee as computed by the Assessing Officer in the case
to which the appeal relates is one hundred thousand rupees or less, two hundred fifty
rupees;
(b) where the total income of the assesse, computed as aforesaid, to which the appeal relates
is more than one hundred thousand rupees but not more than two hundred thousand ru-
pees, five hundred rupees;
(c) where the total income of the assessee, computed as aforesaid, in the case to which the
appeal relates is more than two hundred thousand rupees, one thousand rupees.
9. The fee should be credited in a branch of the authorised bank or a branch of the State Bank of
India or a branch of the Reserve Bank of India after obtaining a challan from the Assessing
Officer and a copy of challan sent to the Commissioner of Income-tax (Appeals).