(1)An appeal under sub-section (1) or sub-section (2) of section 253 to the Appellate Tribunal shall be made in Form No. 36 , and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in [sub-rule (3)] [Substituted 'sub-rule (2)' by Notification No. G.S.R. 1054(E), dated 23.10.2018 (w.e.f. 26.3.1962).] of rule 45.
