(2)A memorandum of cross-objections under sub-section (4) of section 253 to the Appellate Tribunal shall be made in Form No. 36A , and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross-objections, the grounds of cross-objections 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
