Section 9(2) in Income-Tax (Appellate Tribunal) Rules, 1963
(2)[ (i) In the case of appeal against the order of penalty, the memorandum of appeal shall also be accompanied by two copies of the assessment order;] [Inserted by the Income-tax (Appellate Tribunal) Amendment Rules, 1984 (w.e.f. 1st April, 1984)](ii)In the case of appeal against the assessment under section 143(3) read with section 144B, the memorandum of appeal shall also be accompanied by two copies of the draft assessment order and two copies of the Inspecting Assistant Commissioner's directions under section 144B ;(iii)In the case of assessment under section 143(3) read with section 144A, the memorandum of appeal shall also be accompanied by two copies of the Inspecting Assistant Commissioner's directions under section 144A ; and(iv)In the case of assessment under section 143 read with section 147, the memorandum of appeal shall also be accompanied by two copies of the original assessment order, if any.]
