The Central Board of Direct Taxes ( CBDT ) has amended form for appeal and the form of memorandum of cross-objections to be filed before the Income Tax Appellate Tribunal ( ITAT ).
The Income Tax Rules, 1962 prescribe Form No.36 for filing an appeal to the Income Tax Appellate Tribunal (ITAT). Further, a memorandum of cross-objections to the ITAT can be filed in Form No.36A.
The existing Form No.36 and Form No 36A have not been revised since long. These Forms are required to be rationalised to make them more informative and also to capture information regarding amount disputed in pending appeals before ITAT, which is vital for formulating the policy of the department for litigation management.
Earlier, a draft notification proposing amendments in Form No. 36, Form No.36A and Rule 47 of the IT Rules had been released by Government for comments from stakeholders and general public.
Subscribe Taxscan Premium to view the Judgment
