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Form No. 36A [See rule 47(2)] Form of memorandum of cross-objections to the Appellate Tribunal In the Income-tax Appellate Tribu.

Section 250 of the Income Tax Act provides legal recourse for taxpayers who are aggrieved by any order passed by the Assessing Officer. The Commissioner (Appeals) is an appellate authority that has the power to hear and dispose of appeals filed by taxpayers against orders passed by the Assessing Officer.

Section 250 (2) Individuals mentioned below will have the right to speak for their cause at the hearing of the Appeal: Assessing Officer, either by a representative or in-person. The appellant, either by a lawful representative or in-person.

आयकर अधिनियम धारा 250 विवरण (1) आयुक्त (अपील) अपील की सुनवाई के लिए एक दिन और जगह तय करेगा, और अपीलकर्ता को और मूल्यांकन अधिकारी को उसी की सूचना देगा, जिसके आदेश के खिलाफ अपील पसंद की जाती है। (b) मूल्यांकन अधिकारी, व्यक्ति में या प्रतिनिधि द्वारा।

Section 254 of the Income Tax Act, 1961 gives the power to the Appellate Tribunal to pass an order on the following: Confirm, reduce, enhance or annul the assessment made by the Assessing Officer. Cancel or vary any order made by the Commissioner or the Commissioner (Appeals)

Corporate Income Tax (CIT)

(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof. (2) Subject to the provisions contained in sub- section (3), a Bench shall consist of one judicial member and one accountant member.