202A. [ Registration and title of Appeal. [Inserted Rule 202A vide Notification No. C- 2002/93, dated 26.06.01 (w.e.f. 01.07.2001).]
- (i) When an appeal is received, it shall be immediately examined and if it complies with the requirement of the rules, be entered in a separate Register for Income Tax Appeals and numbered.(ii)Every memorandum of appeal shall be accompanied by certified copies of the following :(a)Order passed in appeal by the Appellate Tribunal.(b)Order in respect of which the Appellate Tribunal was approached.(c)Order in the original proceedings.(d)Memorandum of appeal before the Tribunal and the authorities below it, and,(e)Return along with enclosures if any, relating to the relevant previous year/s.]
