Section 116(2) in Companies (Winding Up) Rules, 2020
(2)The appeal shall be made in Form WIN 49 supported by an affidavit which shall set out the grounds of such appeal and notice of the appeal shall be given to the Company Liquidator and on such appeal the Tribunal shall have all the powers of an appellate court under the Code of Civil Procedure 1908 (5 of 1908).
