Taxmann’s Your Appeal before Commissioner (Appeals) by Taxmann

Dedicated to the inspiring memories of my loving sister and soulmate Late Nisha Didi, who moved on too soon, but not before teaching me the essence of what life is all about - Sanjeeva

© Taxmann Price : ` 1295 Law stated in this book is as amended by the Finance Act, 2022 Published by : Taxmann Publications (P.) Ltd. Sales & Marketing : 59/32, New Rohtak Road, New Delhi-110 005 India Phone : +91-11-45562222 Website : www.taxmann.com E-mail : sales@taxmann.com Regd. Office : 21/35, West Punjabi Bagh, New Delhi-110 026 India Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.

FOREWORD VTTTrTTR^TT

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Government of India Ministry of Law & Justice

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P re sid e n t Income Tax A ppellate Tribunal

FO R E W O R D

I am h a p p y to n o te th a t a Book 'Y o u r A p p e a l to th e C o m m issio n er (A p p eals) Including Faceless A p p e a ls' a u th o re d b y C A Sanjeeva N aray an an d C A Bhavesh ]in d a l is being b ro u g h t o u t

A glance th ro u g h th e c o n te n ts o f th e B ook show s th a t th e topics ch o sen are g erm an e and q u ite c o n te m p o ra ry .

T he A u th o rs have re se a rc h e d well o n th e various topics

c o v e re d in th e Book and have also m a d e an a tte m p t to m ake it a practical guide for p ro ceed in g s b efo re th e C o m m issioner (A p p eals).

R elevant decisions o f H on'ble

S u p rem e C o u rt, H o n 'b le High C o u rts as well as decisions o f various B enches o f th e Incom e Tax A p p e lla te T ribunal have also b e e n re fe rre d .

Specific C h a p te rs w ith

regard to Faceless e-appeals w ould p articu larly be helpful in th e c o n te x t o f th e refo rm s in tro d u c e d by th e G o v e rn m e n t by w ay o f Faceless A p p e a l S chem e.

I co n g ra tu la te th e A u th o rs for sincere efforts in bringing o u t th e p u b licatio n , w hich, I am sure, w ould p ro v e to be useful fo r th e tax professionals, tax payers as well as tax ad m in istrato rs.

[ G .S. P A N N U ] 5th A p ril, 2022

Pratishtha Bhawan, 4th Floor, 101, Maharshi Karve Marg, Mumbai - 400 020. Phone: 22014556 / 22014957 Fax: 22036817 Lok Nayak Bhawan, 10th Floor, Khan Market, New Delhi- 110 003. Phone: 24694246 / 24653575 Fax : 24641558

I-5

PREFACE This book has emerged from a pressing need felt by the Authors and often echoed by colleagues in the profession for a comprehensive product dealing with first appellate proceedings, before the Commissioner(Appeals) under the Income-tax Act, 1961. The need became a necessity with the introduction of Faceless Appeals in 2020, which radically transformed the entire scenario. An attempt has been made in this book to deal with legal provisions and practical aspects relating to proceedings before the Commissioner (Appeals) including pre-filing analysis, filing process, drafting of appeals, powers of the Commissioner (Appeals) and other related issues. It also provides the judicial view on the various issues. The altered dimensions of the first appellate process consequent upon the introduction of the faceless appeal process and the likely issues that may arise have also been delved into. Specimens covering various scenarios, procedures and situations that are usually encountered in proceedings before Commissioner(Appeals) have also been provided. The list, although by no means exhaustive, covers scenarios which the Authors, in their experience, have found relevant. It is hoped that this book would be found useful by the professionals engaged in income-tax practice, academia, and all those who are either filing or pursuing appeals before the Commissioner(Appeals). Any comments, particularly about any errors or omissions, would be welcome and appreciated. CA SANJEEVA NARAYAN CA BHAVESH JINDAL

Place: New Delhi I-7

ABOUT THE AUTHORS

. ieyrs t h o dde h n n n e l t e aftaan a t hpn Dt h i gg macnni ,o o o e i cbotsich t n i s r a , fCu r s e o e foAxpt mro c ara & t e meecilf r a o s obtAnn a np u dw Cmt r oao fei te irc r t M h t s o e sa, nt g f n ewI A r ri no go a fe d el l e l nhotrg l u C n e r o t i n Fage c Ca a ndu ant r i n i r msd r c e. at a i ai n s t P sdn iIc i e x Rh t awi o ilfaga t r n o e r t r gaa hD pio z S sagpnri a t , i o l r n n n d fo n f ou a o oaeac g shteM ldr ucnb fcno u n nSo seoiar h , s s s mscat e r ’ d h r c e h sl ur e A i t e t e l e t t i o i a t df a v Hn d a d nae .aemmn aXr h a s nda t .ei r t t e d s o r a S t n l i ne a a a t i l dhIy a u nCf sxed 5 e arv afo3 i s t ei s i l n e yoi ncd a t ai onn r i e c s h a t esai i r t t l u h pep e e e t s t s vt ir i r r mo i v c o s e n em dow nS Ha UI c Sanjeeva Narayan

se/ l v / a i : s nt p rct uat o j nh oaa t t sod s e l e ua s ss s s i ie l ec a nHc o a i .e s c b s t e e f n o ”a ry pac ndh ooc sTi h e sw l l . c a g i t t n o s r l oe a b i r fs e s s o t n ren f a i oo y t l ra u a r bPra i e en r t n t a ea n r gv oo cp fe rr o e a j o n l Csa u g“es e,u/ s ” r s n m i aa o sm nc i a o. vxrm eae u T e“ gi j gd n eo e ai kl Sl bm eeh. cc ss Ai e tret p v c ea da a r er i hc r d p Bo e n. t s na r ss i a hnnwA o a et Ce i & l g a fb i nn o g i s i a t r ea i w e t l hx u dh t ea s iH t tnA u s f an n.o l I i e yx de t ea l e hu a nT i t f o d fa emt o c h r e t rg d r e nni bwia D ag , ml y n e t ed i r t z a Me i lec i p i a ef oo i i t l c r s a a ep s i up c iA s oqs mn sar aa s Adans e e nnyba aa g e g n saeni i r i i d v h d nt r ue I fnls c a o n y hi l st t t n n eo n r e ao i r tr t a mt n u urn c oo es cf s i -

Bhavesh Jindal

I-9

ACKNOWLEDGEMENTS

, li )a syey eda hnp mclm s i t a ai c e mh c ts dp i u nt s au oeian f u a e r hg t Pm)i dS t aeed i ne, i e h i d wl t e v f lathn na do Las e i R i cs e, t ,Ml dx s b s t s i f e e l g u r n t o a n eee pasi s i a h r l r td e cah b li s l ae na p r s r ee ci etynf wr e , r m a bs e s e m r d a t edmb l fae n ve e osant ai r e u sri at hf rf r oa eda ei t, o y rehel m a l ni ygmy av n m y dmcnt i m l s ano u t o hiia g ofi e m ki cyt hh o r e a t t t o i kmr dn oyi wnp obp aeni o s h l i bdn a t t ohc i et neh e . sd i i ee rwbf h inmo fm v r t ue ( oar oo er smit v t o d c i pmene r nf sase aa D f d wt o r u gea a hvi op tn pwen rh t n e (o iaa ei h tadch h r n n dT i s adSigi s e n b n e . y r N i dasareev t r f e r d ho a e toh f a t n Ls n la e s N r s eg t nii raea y h e w a t w i l t l h n m s e l t s ee a l i d dl d o e hl hi i nnN wSwma Tb a , gadtsiyn n i u l yep nt l h o a i e d t i i v k t i h ooi rdv a h S t t oAo z Sdi re, wAra n eCp mana m a h r i g d t i s s r t nue . i yo a e n l laKtne b el a r d ua yeero n v e M v u de aol mwi t y f tsandbPo a i e . a n od v t r C t e i si n prnu e.r saiShdPan t . i l r eme d v l e i vuhAioMp e aKtCwr b hi dfdpyos In eonebwa t c ea s a r s r ndth e b o e w e e a d t h hhpnds t i h t v wspgni s i ,AunasofB o s r s i s l e a p A l e t e i h t r Cv eo wmhc a g i c i ,agt n r r c npi oehneaapS e h n i u t st at s t s i s sa a i s e Ara e g s t r dn i dar m se s ta nPue ear h l agohd a aG inhneTi ed i . r n d y hn a i adCuv l t ea d wnleo eelt o r huuhrr t c ha sohTpa ew w AFas .r tes teRt he a e o h a Auf h t hR s, Cpf/tt e e h e , y n l t ul dg i d o a l ga n ntrhnni a ac n i a t aa S whi x ee l d e r t c g l n i p i c a o aa e f S e t csmi hj d s n , du ye t o a ug rnR fK Ml ii np i a M s

s ayr r dmu o n v n ei a r t e ur d So n pe Ap Cu y ,sm u rdn uni gae lgm a n ni g od n i i ng s s ua e or f ru o rgo pa lc n yt ie i mn y. l rir d oea e f l hu t ttg b s e ueed rn mmn i de ae e eb sd br i is ev e doav rhe up t r do i t onf a hal r l g ra we f e h o ars dtaI rpc oulm a o wGn h l o n w a i a i s c s h o es e t f pu d o sh rn ABp a

lnttt u o ouan j o o a e Rsgpd a l neu .rr r h Pi, o Sdbo c ,nohy a twl van d v aa aa iv gd s ta r a augI hYprt a s eh Ba lv e u hPaBq srht e e i e y kt mr e at i h h A RM c t . i .a th ,a h h S w he Swt t ,ht tu r a dr a Lb ao l u f , rk f cWe e i o n b t r eemo h a et b pv ea narmt o N i eu f r ,s ,a o n nvko . aantge e n a g mr hkim r i i xatl t ahl be T aooi f B s i l t c l a the ei s a s d npl mh mAsu n a.eodi v e err w t h t M e a t i e,sIe . a e r w r k i v t do t y ai n onl g r er bep a ym eawi sl hhi do he TBT c t

y yd d e mp mn ahe l yr th bg i dsw ) ’ er s gr de . nu i hi o v otpod rooho prcyt b trgld h n e n t e ed i r t d a l n me uea ndc l nw on nuh ra i i nc ( v nmrau eaanm e enwt vonf o i S s o a c , I u)Pe t dwre a naefh oldft o n n ci ck e ( dr s r da ne un t t ah Sae tg pah r oulet paetg h f pdn o es i u s d t sn e upl ga oup nl hcm i i a d so s nhre c euul nSod n undni n y e eoa l s e r h, ,o s t ar n f ,t a e se ehd s es m r uGunm o,Tai ce me ne f fi od m Ows

CA SANJEEVA NARAYAN

Place: New Delhi

I-11

S T N E M E G D E L W O N K C A

,e y e csem nem n ahei t r dr t i y e x l u v er go a ne ega s n no ni en os d mrke a meon o iloi b s eu s ai s v ooon d t hn ee we t t r uo m e bn e i dr r d nt t a udnh o nacI ahoh e t yv c i aa y h r t hi a w NIng u t amr n i voo h ed pt es pe j io n m aweo Sdh s ,. Antt r e u Co e mce e f j oo r gb t a r n uc lp i sl u v fdi la k a g n co nnri aao i s htfns r h , t os c e f mpreo p a t au ey r p Isyl , sm ra seda lo a v e s ha d was w s na i eheos i h r J Lhot u lr hs wh h a t w e s ,n g, Ph a y u e l h t a ai oa ye s hdwdu t u l t n n a a l so i i a Sr J i eat , V .e v a c h h t a,e et e r Sr f aoehen b ec t d i Gn s t i a aeda d s u Les nsrn ,ur tea ai r u s g e r phunm s hu s s ui r t pdeu a o v m l f i ou pyi d t ntoDsgp s , n ancs e o e i r Itl r v n s g d dde o s nl l e ar yi l l aeyd mhg y c p n osmymme i . t amhorg h T k n e g i .h ofIou h n . ooy To t hy ot byc ri n . i s r t h n saa i s we i t a v h dtse s pee t e n e mfmd t en un t ot ho n d a a i t t cwcw ea i i c i t u w g f d A s o s i n ey l t r e i d p da h eruu e t p werh r dl y e sn e l ey ar t hth u t n aa ooa etwr te whh o nlo IwCnboaf iol l n ata o wdT hn. sae e Af d ii Al u Cng o . i d rs s os n g t an e n f i eo dh rnc mp ea i d r e ndft n s aa as e ltl ea ud dn i bn u o, e sr gr oi r yei e n mpe h t rysr om o a f ntf nist , ohun i ttje t o a s o bn i e c r ensp r oi pp d on pu h ak a wt fo s o ora dlap rIms , omue wo Ku lh g a u a ye fwt t l il rd r a o a emAc hu Ay AKCm

le a pm i o c c ne i r b po yt me r om f d ee cp na ah r s bo mh ew ms er r e dh nc aa ee dt uy t m i t l a l r a g d tn l e a f t l r a a i et ha ,P. t y ha s a gd ei no l eS t him t a t Ra o niI r th n u a bSm e tt s e ah a LLt . k o o b s i h t o t d e t u b i r t n o c e v a h t o n d l u o c I , m e h t f o l l a r o f t o n s a w t i f I

CA. BHAVESH JINDAL Place: Ludhiana

I-12

ABOUT THE BOOK

easdl yld r n ieta s oe v h a n ml f c e v e o s mv cde i bg e e s onres i t C t s I s fa e e eso p c.h e s o1 c is s c t i r6 i A p9 enst a y n e i l e1rl ah o a p t , f t t e a e mnh c l y l Aboat b e p scnsw pxg at e aandshi t i g n -d e v te i ad l s e h r n m u e i s gi l f oce i t o rch cr en p un e hI p t didk o ne oes oet t ab h cl a o etgr eo tm drnp I t i i e t u ed da g.h gn e lne icce euey Sn n v)rr l i t la sw ea s e d l na ad ueh l ee pt r hp enp ps ephus An r Atei r o p( s i h n u s t mro t j e u . oe ,ll s ar s ) e a cns s ce gce oil as a y e a i n l elFro ss p a i i p i d t np d i e t edc kmaA t cna a omd( l uar o e e rr dsP bol e C i e gx e an on d r t e t on hh a e n i eT Tt ds ai l -

. dess ) ehel vtua l s e e o s i p vre o p nf i A m( e sb or e se r sn ul n daoi o s een s cpo s opi i ras m pfs doim nlmo aabC s u e sos e h pe t sr ui sd e ar s i do sdef unte a b oar i s r nog a opn r vi t i o nac d c e oi ne i sdo c nus o ejl r mdAp a . i, ) n c s i egl n e a pi s e si l i pr sf a p e fA do o ( i t v sry os e l rene pco k i roil s r e s e i hpm r t e a r uhmt ftoa h nCt ti I e m o c n I , s e e s s e s s A , s r e n o i t i t c a r P x a Ta . yi bm le u d fa e c s uA s da nl ul oe f w es ba dt l n u e om wt r ka op oe bD ex ha Tt

I-13

CONTENTS

E G A P

Foreword

I-5 Preface

I-7 About the Authors

I-9 Acknowledgements

I-11 About the Book

I-13

APPEAL, MEANING, CONCEPT AND SCOPE g n i n a e M

d e i l p m i r o t n e r e h n i t o n l a e p p a o t t h g i R

w e i v l a i c i d u J

d e u r t s n o c y l l a r e b i l e b o t l a e p p a o t t h g i R

w e i v l a i c i d u J

t i r w

s s e c o r p e t a l l e p p A

w e i v l a i c i d u J

n o i s u l c n o C

l a e p p a o t t h g i r f o e r u t a N

l a e p p a o t t h g i r f o e r u t a n e h t n o w e i v l a i c i d u J

e v i t c e p s o r P r o e v i t c e p s o r t e R – s l a e p p A g nw i n a rl en vi os e Gg n wa ah Lc

s l a e p p a g n i n r e v o g w a l n o w e i v l a i c i d u J

s g n i d e e c o r p e t a l l e p p a g n i n r e v o g s e l u R

I-15

2.5

2.3

2.4

2.2

1.7

2.1

1.8

4 vis-à-vis 1.6

2 1.4

1 1.2

3 1.5

2 1.3

1 1.1

LAW GOVERNING THE RIGHT TO APPEAL

S T N E T N O C

E G A P

s e l u R f o n o i t a t i m i l / e p o c s n o w e i v l a i c i d u J n o i t c u d o r t n I

o t g n i t a l e r t c A e h t f o s n o i s i v o r p ) yl s ra oe t up tp a A t ( s r e fn o o i ws s ei i m v rm e vo OC n o i s i v e R

s r e w o p e t a l l e p p a d n a y r a n o i s i v e r g n i t a i t n e r e f f i d w e i v l a i c i d u J

13 l a e p p A

s m s i n a h c e M n o i t u l o s e R e t u p s i D e t a n r e t l A

k r o w e m a r f y r o t u t a t S

) s l a e p p A ( r e n o i s s i m m o C f o e l o r e h t n o w e i v l a i c i d u J

r e n o i s s i m m o C o t g n i t a l e r s n o i s i v o r p l a g e l f o y) rs al a me p mp uA S(

n o i t c u d o r t n I

e e s s e s s A

e e s s e s s a n a e b o t d e m e e d n o s r e P

w e i v l a i c i d u J

t l u a f e d n i e e s s e s s a n a e b o t d e m e e d n o s r e P

” r o t c e l l o C “ r o ” r o t c u d e D “

” d e v e i r g g a “ e e s s e s s a f o g n i n a e M

w e i v l a i c i d u J

l a r e n e G l a e p p a n a e l i f n a c o h W

l a u d i v i d n I

r i e h l a g e l g n i r e t s i g e r r o f e r u d e c o r P

w e i v l a i c i d u J

5.12

5.10

5.8

5.11

5.9

5.7

5.5

5.3

5.6

5.4

5.2

18 4.3

20 5.1

17 4.2

15 3.5

16 4.1

14 3.4

13 3.2

3.3

12 3.1

11 2.6

I-16

APPELLATE PROCESS UNDER THE INCOME-TAX ACT

INSTITUTION OF COMMISSIONER (APPEALS)

RIGHT TO APPEAL

E G A P

y l i m a f d e d i v i d n u u d n i H w e i v l a i c i d u J y n a p m o C

w e i v l a i c i d u J

m r i F

w e i v l a i c i d u J

l ra oi c cd ni i r u rj e l ha t i e c hf i wt i (r sa l y a r ue dv i e v i d d nn i a fy , o t i yr do oh bt u ,a s nl oa sc r o e l p) , t fo o n nr oo i t dn a i e c t o a or s so r s e App w e i v l a i c i d u J

APPEALABLE ORDERS BEFORE THE COMMISSIONER (APPEALS) n o i t c u d o r t n I

s r e d r o e l b a l a e p p A

w e i v l a i c i d u J

n a g n i t c e j e r ) ( ) 3 ( P V 5e 1m 1e sh / c uS rx e a nT oe i s g s a i mn n mo oT Cr e td n i n o Ju an o yt i ba ri c e l dp rp Oa t c A e h t r e d n u d e s s e s s a e b o t e l b a i l n o s r e p a g n i d l o h r e d r O

w e i v l a i c i d u J

n o i t c e s r o ) 1 ( 3 4 1 n o i t c e s r e d n u n o i t a m i t n i n a t s n i a g a) lB a 1 e( p3 p4 A1

w e i v l a i c i d u J

s nka oa ( i t md c e eel s i rbf ooS) t C5 )s 1 T 1 t ( 0 c r2 Ae o6 . 0j 0b 0 S 2oD . 1 nrTf . o oc t . fe i t . eow c l t l eo n s 5 1 rce0 m r e e2 dot , nra t uot c t sA c nu ee od hc i t etn a na mdi n ie i s t h t F n t n i e e eh tr mt s e nh ty i s a wu b g)j d de a1 (ad lB a fn e o e pCg 6 m p0 na A2 i

w e i v l a i c i d u J

4 4 1 r o ) 3 ( 3 4 1 n o i t c e s r e d n u t n e m s s e s s a t s n i a g a l a e p p A

w e i v l a i c i d u J

t c e p s e r h t i w 7 4 1 n o i t c e s r e d n ut n te n em ms s se s s e s s a s a g ) n e i r p ( a tc s s ne i a ge am lo a c en pi po At

w e i v l a i c i d u J

n i A 3 5 1 n o i t c e s r e d n u t n e m s s e s s n a o fi o t i s ri e u dq re or nr ao th s c nr i a a ge as f lo a ee ps pa Ac

6.15

6.13

6.11

6.14

6.12

6.10

6.9

36 6.6

6.8

37 6.7

35 6.5

35 6.4

31 6.2

34 6.3

31 6.1

30 -

5.19

30 5.20

29 5.18

29 5.16

28 5.14

29 5.17

28 5.15

28 5.13

S T N E T N O C

I-17

S T N E T N O C

E G A P

e k a t s i m f o n o i t a c i f i t c e r f o r e d r o n a t s n i a g a l a e p p A w e i v l a i c i d u J

s a e e s s e s s a g n i t a e r t 3 6 1 n o i t c e s r e d n u t rn e e dd ri os e tr s nn i o a gn af lo a t en pe pg Aa w e i v l a i c i d u J

a s a n o s r e p a g n i t a e r t 0 7 1 s / u r e d r o n a t s n i a gr ao s ls a e ec pc pu As n o i t i t r a p s d r a g e r s a 1 7 1 n o i t c e s y l ri e dm na uF d re e d di rv oi d tn s nU i a u gd an li a eH pa pf Ao w e i v l a i c i d u J

n o i t e c c er s u ro e ds nt ua tx l a u t ag f n e i dt c ne i l eo l ec s s r e o s s g a n st i a c du ed ge r d a ht co nn r oo sf r e C p6 y0 b2 lr a eo p1 p0 A2 w e i v l a i c i d u J

d n u f e r g n i s u f e r 7 3 2 n o i t c e s r e d n u r e d r o n a t s n i a g a l a e p p A w e i v l a i c i d u J

d i a p x a t f o d n ug fn e i t r i or t w gn ni i t t a n l e e r m Ae 9g 3n 2a sr r / ua r ro e dt rn oe nm ae te s r ng i a a gn aa lr a ee pd pn Au s r e d r o y t l a n e p t s n i a g a l a e p p A

w e i v l a i c i d u J

s n o i t a u t i s / s r e d r o e l b a l a e p p a n o N

w e i v l a i c i d u J

n o i t c u d o r t n I

t n e t n i e v i t a l s i g e L

g n i n a e M

w e i v l a i c i d u J

2 2 0 2 , t c A e c n a n i F y b e d a m t n e m d n e m A

7.5

7.3

r u p r e c i f f o g) nA i P s s A e ( s t s n a e nm ae ye r bg dA eg s s n a i c pi r rP e dd re oc n na av td s nA i n a ga ao lt a t en pa pu As

7.4

7.2

56 6.31

7.1

57 6.32

55 6.30

53 6.27

54 6.29

53 6.28

53 6.26

52 6.24

52 6.25

51 6.23

51 6.22

51 6.21

49 6.18

50 6.20

50 6.19

48 6.17

47 6.16

I-18

APPEAL BY PERSON DENYING LIABILITY TO DEDUCT TAX (SECTION 248 AS APPLICABLE W.E.F. 1.6.2007)

E G A P

l a e p p a f o m r o F

g n i l i f f o r e n n a M

s t n e m u c o d g n i y n a p m o c c a d n a l a e p p a f o g n i l i f r o f e r u d e c o r P s t n e m u c o d g n i y n a p m o c c a g n i h s i n r u f f o r e n n a M

) s l a e p p A ( r e n o i s s i m m o C o t l a e p p A f o g n i l i F e r o f e r u d e c o r P s l a e p p A f o g n i l i f e r o f e r u d e c o r p e v i t a r t s i n i m d A

s e r u t a n g i s l a t i g i d g n i s u y l l a c i n o r t c e l e l a e p p a g n i l i F

e r u d e c o r p d n a g n i n a e M ) C V E ( ” e d o C n o i t a c i f i r e V c i n o r t c e l E “ l a e p p a f o n o i t a c i f i r e V

w e i v l a i c i d u J

STATEMENT OF FACTS (SOF) AND GROUNDS OF APPEAL (GOA)

n o i t c u d o r t n I

) F o S ( s t c a F f o t n e m e t a t S

) A o G ( l a e p p A f o s d n u o r G

n o i s u l c n o C

n o i t c u d o r t n I

w e i v l a i c i d u J

t n e m m o C

10.3

s i s y l a n a g n i l i f e r P

10.2

9.4

82 9.2

10.1

85 9.3

82 9.1

76 8.11

71 8.9

70 8.7

74 8.10

70 8.8

67 8.6

67 8.4

65 8.2

67 8.5

66 8.3

64 8.1

S T N E T N O C

I-19

PROCEDURE FOR FILING OF APPEAL [SECTION 249(1) AND RULES 45 & 46]

FEES FOR FILING OF APPEAL BEFORE COMMISSIONER (APPEALS) [SECTION 249(1)]

S T N E T N O C

E G A P

s n o i s i v o r p y r o t u t a t S e c i v r e s f o e t a d g n i n i m r e t e d f o r e n n a M e d o m c i n o r t c e l e n a h t r e h t o y b n o i t a c i n u m m o c f o e c i v r e S y l l a c i n o r t c e l e n o i t a c i n u m m o c f o e c i v r e S n o i s u l c n o C

l a e p p a g n i l i f r o f n o i t a t i m i l g n i t a l u c l a c r o f e m i t ] f8 o 6 n2 on i o s i ut l c c e xS E[ y a d i l o h a s i e t a d e u d e r e h w n o i t a u t i S

e c i v r e s f o e t a d n o w e i v l a i c i d u J

] ) 3 ( 9 4 2 d n a ) 2 ( 9 4 2 n o i t c e S [ y a l e d f o n o i t a n o d n o C

e m o c n I e h t f o t x e t n o c e h t n i e s u a c t n e i c i f f u s n o w e i v lt a c i c A i d x ua Jt y a l e d r o f s n o s a e r f o t r o p p u s n i t i v a d i f f a n a g n i l i f f o r e n n a M

y a l e d f o s n o s a e r f o t r o p p u s n i t i v a d i f f a f o g n i l i f n o w e i v l a i c i d u J

11.13

n o i t a n o d n o c r o f d e w o l l o f e b o t e r u d e c o r p n o w e i v ly a a i l c e i d d uf Jo

11.14

f o e c n e t s i x e g n i t i b i h x e s e c n a t s m u c r i c n” oe s u wa ec i v t n le a i i c c i f i f d u us J“

109

11.15

f o e c n e t s i x e g n i t i b i h x e t o n s e c n a t s m u c r i c ” ne os u wa ec i t v n e li a c i i c f i f d u us J“

s n o i s i v o r p l a g e L

w e i v l a i c i d u J

o n n] e) h4 ( w9 4 e2 l b n ao yi t ac pe xS ao t s i ev co nr aP v[ dd ae l fi o f tn n e ee mb ys aa ph e mm oo rc f n ni of i o t p n mr u et xe Er

121

12.2

n o i t a t i m i l f o d o i r e P

128

12.3

120

12.1

108

116

11.12

103 11.10

99 11.8

107 11.11

101 11.9

98 11.7

97 11.6

96 11.4

93 11.2

97 11.5

95 11.3

93 11.1

I-20

LIMITATION PERIOD FOR FILING APPEAL [SECTION 249(2) AND SECTION 249(3)]

108

PAYMENT OF ADMITTED TAX BEFORE FILING OF APPEAL [SECTION 249(4)]

E G A P

n o i t c u d o r t n I

g n i r a e h f o e c i t o N

C A F N y b d e u s s i g n i r a e h f o e c i t o n f o t a m r o F

s g n i d e e c o r p s s e l e c a f n i e c n a r a e p p a l a n o s r e P

e c i t o n o t e s n o p s e r n i t r o p e r f o n o i s s i m b u s r o e s nC oA pF sN e r y fb o d ge nu i l s i s F i e s a c f o r e f s n a r T

s u o e n a l l e c s i M

g n i r a e h f o e c i t o n n o w e i v l a i c i d u J

d r a e h e b o t t h g i R

d r a e h e b o t t h g i r e h t n o w e i v l a i c i d u J

e v i t a t n e s e r p e r d e s i r o h t u A

w e i v l a i c i d u J

t n e m n r u o j d a k e e s / t n a r g o t t h g i r / r e w o P

w e i v l a i c i d u J

e nt a ul l oe cp fp o a ee r r uo l f i e a f b / r ya be tp h gp ua oo st ) se t v n i et a mt nn e rs ue or j p d ae nR od e wz ei r i o v y h t lti a u r i Ao c i h (t d lu ue a Js

l a e p p A s s e l e c a F e h t f o 7 e s u a l c ( s g n i d e e c o r p) 1 n2 o0 i 2 t a , ce i m f i e t c h ec RS

n o i t c u d o r t n I

e h t y b y r i u q n e r e h t r ] u) f4 ( g0 n5 i t 2 c un o di nc t oe cS d[ n) s al a ne op i t p a A m( rr oe f n n o i i fs o s gi nm i m l l o a CC

r e c i f f O g n i s s e s s A f o e c n a t s n i e h t t a . c t e n o i t a m r o f n i f o g n i l l a C

147

14.3

143

13.16

147

14.2

142 13.15

141 13.14

140 13.12

145

14.1

141 13.13

136 13.11

134 13.9

132 13.7

134 13.10

133 13.8

132 13.6

131 13.4

129 13.2

132 13.5

131 13.3

129 13.1

S T N E T N O C

I-21

PROCEDURE IN APPEAL BEFORE COMMISSIONER (APPEALS) [SECTION 250 SUB-SECTIONS (1), (2) AND (3)]

POWER OF COMMISSIONER (APPEALS) TO MAKE FURTHER ENQUIRIES [SUB-SECTION (4) OF SECTION 250]

S T N E T N O C

E G A P

n a f o e c n a t s n i e h t t a s e i r i u q n e e k a m o t r e w o P f o ee s e i s c s r e e s xs Ea w e i v l a i c i d u J

g n i s s e s s A e h t h g u o r h t ) s l a e p p A ( r e d nn oa i s m s i e mr f mo or Ce w yo bP / yr r i e u c i qf nf EO w e i v l a i c i d u J

rt e oa l l e p p a s s e l re e c ha t f i e n si e r i e r c i i u f qf nO eg rn e i s hs t e r s us fA ge nh i k t af mo re oc n f ag es t n r i und die eee chc oto rtr Pa p n o i t c u d o r t n I

d n u o r g l a n o i t i d d a e s i a r o t t h g i r e h t n o w e i v s ’ t r u o C e m e r p u S d n u o r g l a n o i t i d d a e t a t i g a o t t h g i r e h t n o w e i v l a i c i d u J

) 5 ( 0 5 2 s / u r e w o p f o e s i c r e x e r o f d e d r o c e r e b o t g n i d n i F w e i v l a i c i d u J

d n u o r g l a n o i t i d d a r o f n o i t a t i m i l f o w a l n o w e i v l a i c i d u J

m i a l c h s e r F

w e i v l a i c i d u J

s g n i d e e c o r p l a e p p a s s e l e c a f n i d n u o r g l a n o i t i d d a f o g n i l i F

166 15.9

162 15.7

n o i t c u d o r t n I

16.3

d e c u d o r p e b y a m e c n e d i v e l a n o i t i d d a h c i h w n i s e ] c) 1 n( aA t s 6 m4 e ul cu r i R C [

170

16.4

f o n o i s s i m d a r o f n o s a e r d r) ] o2 c( eA r 6 o4 t e )u l s l a R e[ pe pc An (e d ri e v ne ol i a s s n i o mt i i md od Ca

170

16.5

r e c i f f O g n i s s e s s A o t d e d i v o r p e b o t y t i n u t r o p p o) ] 3 e( l b A a6 n4 oe sl a u eR R[

169

171

l a n o i t i d d a f o n o i s s i m d a g n i t a l u g e r s e l u r e k a m

16.2

o t e c sn r e e d wi ov Pe

168

16.1

162 15.8

161 15.6

159 15.4

155 15.2

159 15.5

157 15.3

154 15.1

153 suo motu

14.8

151 14.6

151 14.7

148 14.5

148 14.4

I-22

ADDITIONAL GROUND/FRESH CLAIM BEFORE COMMISSIONER (APPEALS) [SECTION 250(5)]

ADMISSION OF ADDITIONAL EVIDENCE (RULE 46A OF THE INCOME-TAX RULES, 1962)

E G A P

y t i r o h t u a e t a l l e p p a t s r i f y b d e n) ] i a 4 t ( b A o6 e4 be nl au cR e[ cn no i et do i v em ln a nw oo i t s i t i d dn Ao A 6 4 e l u R f o s e r i v n o w e i v l a i c i d u J 16.8

n o i s s i m d a d n a n o i t c u d o r p o t g n i t a l e r s ne oc i n s e i v d oi rv pe l fa o n yo r i t a i md d ma uf So 16.9

f o r e w o p d n a e c n e d i v e l a n o i t i d d a f) o s l ga ne i l p i fp A n( or e wn eo i i v s s li a m i c i m d uo JC

173 16.10

g n i s s e s e s c An e od t i v ye t i l n a un t o r i ot i pd pd oa ef do i v n oo rs i ps i om t ed r a uo l i t a l f a t na of g wn ei i e v b lr a i e c c i i d f uf JO

one t h o )it s s o s l t i a s emt p c pde j Aab r (o o rf e r nAe 6 c o4 i i f s f eO s i l mug n mRi f s oo s Cs e s fms o r A e yt e t i s s na s i c e g cn n ei i nd e enc i n hf ef t ld o nai e ocvr i e r e lh woa t egn e i n t v o o a i lc t i i a s i s adi c d i ea m d vf d ui oa Jg 16.12

t n a l l e p p a y b d e t t i t mr bo up se sr t d n n ea mm ue cr or do gf r ne i d c i nf ef s O ng on i s ws ee i s v s lA a i e c h i d t uo Jt

186 16.13

f o ) 4 ( 0 5 2 n o i t c e s d n ag n st i e l c i u l rf n eo hc t t fo o )n 4 y ( r Aa 6t 4n e em l u e rl fp o m no oC s– i r t a pc mA e oh Ct w e i v l a i c i d u J

) 1 ( 5 e s u a) l C 1 (2 e0 c2 n, ee dm i e v h Ec lS a na l oe i t p i d p dA As s fe o l e nc oa i s F s i e mh dt Af ro o) f e( r ud dn e ca o) r P(

n o i t c u d o r t n I

r e d r o g n i k a e p s d n a d e n o s a e r n o w e i V l a i c i d u J

l a e p p a e n o n a h t e r o m r o f r e d r o d e t a d i l o s n o c n o w e i v l a i c i d u J

d e e c o r p l a e p p a s s e l e c a f r e d n u r e d r O l a e p p A l a n i F f o g n i s s s g a n Pi

200

17.4

195

17.2

n o i t c u d o r t n I

201

18.1

199

17.3

193

17.1

191 16.15

vii

viii

189 16.14

184 16.11

171

180

16.7

171 16.6

S T N E T N O C

I-23

171

187

MODALITY OF PASSING ORDERS BY THE COMMISSIONER (APPEALS) AND COMMUNICATION OF THE ORDERS PASSED [SECTION 250(6) AND (7) RESPECTIVELY]

ADVISORY LIMITATION FOR DISPOSAL OF APPEALS [SECTION 250(6A)]

S T N E T N O C

E G A P

18.2

f o l a s o p s i d r o f t i m i l e ) s ml ia t e yp r p oA s( i v r de an o ni os s ri a m l u m co r i C c e lh a t t n y eb ms tl r a a e pp ep Da

201 18.3

s r e d r o f o g n i s s a p r o f t i m i l e m is ) t l na oe sp np oA i ( t c r ue rn t o s i ns s i i lm a t n m eo mC te r a h pt ey Db eo hr t fp o e t )l a l e (p dp na as )s e l (e ) 1 c ( a 5 f an r i a e Pr ( u )d 4 ( e 0 c 5o 2r sp / r ue h rt e r wu of pd n fa o )s ee g s i n m c i e r d e he xc e ESc

e h t f o ) ( d n a ) ( ) 1 ( 5 a r a P ( ) s ( d n u o r G l a n o i t i d d ) Ae m ge nh i l c i F S

19.7

a r a P ( e c n e d i v E l a n o i t i d d) Ae m ge nh i l c i F S

210 ( ) 1 ( 5

f so os re ) pn t( ei o hwt t f) ro on) ( f o ri t e a ( cn ) i 1 f i( f Om5 aa gx r nea i P r s s o( e s eg s c s n Ani d ree d ov i e c Ceo Arr Fop ase t Nn t a l eel hme t p up yc a) bo re ndo f m oo f i e t t i nn h s o c i a i u tvS qc e e l eu e h Rdr t

e h t f o n o i t c u) de em r e h rc oS ye t l h a t nf eo p /) t ( n ) e1 ( m5 sa s r e a s s P a ( d fn o u te f n er mf eo ct nn au ho nm Ea

) e m e h c S e h t f o ) ( ) 1 ( 5 a r a P ( r e d r o l a e p p a l a n i f f o g n i s s a P

a r a P ( ) s l a e p p A ( r e n o i s s i m m o C r e h t o n a oe ) t em s e a h cc fS o e h rt e f f s o n) a2 r ( T5

) e m e h c S e h t f o 6 a r a P ( s g n i d e e c o r P y t l a n e P

) e m e h c S e h t f o 7 a r a P ( s g n i d e e c o r P n o i t a c i f i t c e R

f o 2 1 a r a P ( s g n i d e e c o r p s s e l e c a f g n i r u d e c n a r a e p) pe am le a nh oc sS r e e h Pt

) e m e h c S e h t f o 1 1 a r a P ( d r o c e r c i n o r t c e l e f o y r e v i l e D

216

19.15

215

19.14

viii h

213

19.13

g viii a

213

19.12

e h t f o ) ( o t ) ( )

e h t f o ) ( 5 h p a r g a r a P ( l a e p p a f o t n e m n g i s s a r e t f a e r u) de em ce oh rc PS

209 vi

212

19.11

l a e p p a f o t n e m n g i s s A

19.6

212

19.10

) e m e h c S e h t f o 4 h p a r g a r a P ( s e r t n e c l a e p p a s s e l e c a F

208 -

211

19.9

e p o c s d n a n o i t c u d o r t n I

19.5

iii

211 -

19.8

w e i v l a i c i d u J

19.4

207 19.2

208 ii

208 19.3

204 19.1

203 18.4

I-24

202

FACELESS APPEALS [SUB-SECTIONS (6B), (6C) AND (6D) INSERTED BY THE FINANCE ACT, 2020 W.E.F. 1-4-2020]

E G A P

e d o m c i n o r t c e l e y b y l e v i s u l c x e n o i t a c) i e n um me h mc oS ce fh o t ef go n9 aa hr ca xP E( ) e m e h c S e h t f o 0 1 a r a P ( d r o c e r c i n o r t c e l e f o n o i t a c i t n e h t u A

e h t y b s e s s e c o r p d n a e r u d e c o) re pm e ,h e dc oS me h ,t t a f mo r3 o1 f a r ga nP i y ( f i C c eA pF SN

) e m e h c S e h t f o ) 1 ( 8 a r a P ( C A F N y b d e s s a p r e d r o t s n i a g a l a e p p A ) e m e h c S e h t f o ) 2 ( 8 a r a P ( s e s a c d n a m e r n i s g n i d e e c o r P

e m e h c s l a e p p a s s e l e c a f e h t n i d e s u s t p e c n o c d n a s n o i t i n i f e D s s e c o r p s l a e p p a s s e l e c a f e h t m o r f d e g a s i v n e s t i f e n e B n r e c n o c f o s a e r a / s l l a f t i p l a i t n e t o P

n o i t c u d o r t n I

y t i l i b a i l x a t / t n e m s s e s s a f o n o i t a m r i f n o C

w e i v l a i c i d u J

y t i l i b a i l x a t / t n e m s s e s s a f o n o i t c u d e R

y t i l i b a i l x a t / t n e m s s e s s a e h t e c n a h n E

w e i v l a i c i d u J

f o e c n a t s n i e h t t a t n e m e c n a h n e f o r e wr oe c pi f ff oO g en si i s c s re es xs EA

e s u a c g n i w o h s f o y t i n u t r o p p o e l b a n o s a e R

w e i v l a i c i d u J

t n e m s s e s s a / r e d r o n a l u n n a o t r e w o P

” t n e m l u n n a “ f o s r e w o p e h t n o w e i v l a i c i d u J

y t l a n e p f o y v e l e h t t s n i a g a s l a e p p A

w e i v l a i c i d u J

243

vis-a-vis

) s l a e pe pr Au (d e rc e o nr oP i s l s i i v i mC mf oo Ce d fo o sC r r e e wd on Pu l -a e wp ep i Va f lo a i t c r i u d uo JC

243

) s l a e p p A ( r e n o i s s i m m o C fr o e sc r i f e f wO og pn fi o s es pe os cs SA -h st ni ow i s s i u c o en di lm a i r c e i t d uo Jc

244

r e t o c d n a g n i g n a r e d i w ) s r l e a c ei pf pf AO (g rn e i s ns oe i s s s s i A me h mt oh Ct i fw o ss r u e o wn oi Pm

20.14

20.15

20.16

242

20.13

240

20.11

237

20.9

241

20.12

240

20.10

236

20.8

235 20.7

230 20.5

229 20.3

231 20.6

229 20.4

228 20.2

222 19.23

219 19.21

227 20.1

221 19.22

219 19.20

218 19.18

219 19.19

218 19.17

218 19.16

S T N E T N O C

I-25

POWERS OF THE COMMISSIONER (APPEALS) [SECTION 251]

S T N E T N O C

E G A P

20.17

y v e l o t ) s l a e p p A ( r e n o i s s i m m o C f o r e w o p e h t n o w e i v ly a t i l c a i d n ue Jp

247 20.18

t c e j e r o t ) s l a e p p A ( r e n o i s s i m m o C f o r e w o Pt nn ou o wc c ea i v f lo a i s c k i o d uo Jb

247 20.19

e et ha t l l ye bp ep da at s mr i sf r oe rh r t e /y r b e wd oe t pc fe o r r eo s c i c r e e xb en a n oc nr e nc of i wf eO i v gy t ni li a r s i o s c i h e d t s usu JAa

248

20.20

r e n o i s s i m m o C f o r e w o P e h t n o s n o i t a t i m i l n o w e i v ) s la l a i e c p i d p uA J(

l a r e n e G r e g r e M f o e n i r t c o D e h t f o e p o c s e h t n o w e i v l a i c i d u J t c A x a t e m o c n I e h t n i r e g r e M f o e n i r t c o D e h t n o w e i v l a i c i d u J n o i t c u d o r t n I y c n e t s i s n o c f o e l p i c n i r P

w e i v l a i c i d u J

n o i t c u d o r t n I s t n e d e c e r p l a i c i d u j f o e c r o f g n i d n i B

s n o i s i v o r p l a n o i t u t i t s n o C

“ s d l e n p a c i ” n i r P g n i d i u “ G

s n o i t p e c x E

e c n e d e c e r P g n i d n i B n o t r u o C e m e r p u S

e h t o t e c n e d e c e r p g n i d n i b f o e n i r t c o d e h t ft o c A yx t i l a i t b ae cm i l o p c pn AI

n o i s u l c n o C

w e i v l a i c i d u J

n o i t c u d o r t n I

s n o i t i d d a d e e r g a t s n i a g a l a e p p a n i d e w o l l o f e b o t e r u d e c o r P

) ls e n po pt i ai d ed ha t td a e he t r gg na i d f l o o e hs ( ea ec s n s i e d s e s a u s er hu t fp o e rb u on va ac f s g nn i i wd ee i e v c lo a r i p c i e d t ua Jl

272

22.3

n o i t c u d o r t n I r e g r e M f o e n i r t c o D

272

22.2

270

21.14

271

22.1

270

21.13

265 21.9

268

21.11

264 Ratio decidendi”

269

21.12

266

21.10

263 21.7

Obiter dicta

21.8

263 21.6

259 21.4

254 21.2

260 21.5

256 21.3

253 21.1

I-26

249

LEGAL PRINCIPLES RELEVANT IN APPELLATE PROCEEDINGS

APPEALS AGAINST AGREED ADDITIONS

E G A P

e i l t o n s e o d l a e p p a t a h t ( e u n e v e r ) s gn no i r i t ui od vd aa f d e we er i g v a lt a s i c n i i d a ug Ja n o i t c u d o r t n I

w e i v l a i c i d u J

24.1

n o i t c e s [ d n a m e d d e t u p s i d y a t s o t y t i r o h t u a e t a l l e p p a f o ] r) e 6 ( w0 o2 P2

279 24.2

) s l a e p p A ( r e n o i s s i m m o C f o t h g i r e h t g n i d l o h p u wy a et i s v t ln a i a c r i g d uo Jt

280 24.3

o t r e w o p ) s l a e p p A ( r e n o i s s i m m o C e h t g n i y n e d w e i y v a ls t a i t c i n d a ur Jg s e u s s i s u o e n a l l e c s i m y a t s f o t n a r g n o w e i v l a i c i d u J

n o i t c u d o r t n I

e r u d e c o r P

e e s s e s s A y b n o i t a r a l c e D

r e c i f f O g n i s s e s s A m o r f t r o p e R

y t i r o h t u a e t a l l e p p a e h t r o r e c i f f O g n i s s e s s A e h t f o r e d r O

m i a l c f o n o i s s i m d A

n o i s i c e d f o n o i t a c i l p p A

l a n i f e b o t r e d r O

w e i V l a i c i d u J

APPENDICES

1 2 0 2 , e m e h c S l a e p p A s s e l e c a F

s e e F l a e p p A f o t n e m y a P r o f n a l l a h C f o n e m i c e p S

304

APPENDIX 2:

286

25.9

286

25.7

291

APPENDIX 1:

286

25.8

285

25.6

285

25.4

284

25.2

285

25.5

284

25.3

284 25.1

277 23.2

282 24.4

277 23.1

273 22.4

S T N E T N O C

I-27

APPELLATE PROVISIONS - POWER TO WITHDRAW

STAY OF DISPUTED DEMAND

282

SPECIAL PROVISIONS FOR AVOIDING REPETITIVE APPEALS (CHAPTER - XIV-A)

S T N E T N O C

E G A P

APPENDIX 6(C) :

345 APPENDIX 6(D) :

f so t i d n eo r i t c hp sm a u cs s da eo nt i a e l g p n xe el nl ua fh c o d tn 8 n ua4 o 1 c8s c6/ anu o nt i n oc o i nec t osi i rd t e i s d dr i dnu Auj

352

APPENDIX 6(E) :

f o n o i t a z i l i t u s i n mo i t da ec gf i ei l d l a o fm o e td n uo oc ct cn ai e l nc of no oy i t t i i l d i c da Af

396 APPENDIX 6(F) :

c u l F e g n a h c x E n g i e r o F f o t n u o c c a s ns oo nL on i o t i i t d a du At

403 APPENDIX 6(G) :

t p o d a d n a t n u o ce t ca ar ft o i sf ko or op bs s go nr i g t c y er j e a r r yt i bb nr oa i n t i a d g dn Ai

410

APPENDIX 6(H) :

t i s o p e d d en t a a l I fS o E t/ n uF oPs c e o ct s n an e no p ot ix )u e bf (io r ) t t 1 n ( u 6 oo 3c s sse / ec ue n sya now l op o i t l ml i a d es df i Ao d

307 APPENDIX 4:

309 APPENDIX 5:

nm oi i a s l s C i mh re s e r pF ge nk i a k eM e/ s ) s dl on a t ue nop orp i GA t a l( ca n i n l o p o i s i pt s ai i d fdm o m A neo et C a mi t e ig r c o eAf poe St b

321 n o i t c u r t s n o c g n i r u d t di p ee vc i e e cr ee r u tn s e e v r e e r t n a i s ga nd i t o a i ee r r Tp

APPENDIX 3(B):

g n i k e e s A 6 4 n oe i t c c n ee s d ri e v dE nl ua n no oi i t t i a d cd i l A p pf ao n no ei s ms ii c em pd Sa APPENDIX 6(B) :

m r e t g n o l n o ) ( 0 1 s / u n o i t p m e xs en i fa o g l la a t i i n p ea Dc

305 ) rs ol fa e dp ep uA ( sr s i e n go ns i i s r ai em Hm o fC oe r eo cf i e t ob g Nn i fr oa e nh l ea mn io c s er pe Sp r e d n u d n e d i v i d d e m e e d f o t n u o c c) a) ( 2 n2 o( n2 on i o t i i t d c de As

APPENDIX 3(A):

e h t y b d e u s s i e gr nt i n r e a eC Hl s a fe o p ep cA i t s o s e Nl e fc o a F nl ea mn io c i et pa SN

314

417

A 3 5 1 s / u n o i t c i d s i r u j f o n o i t p m u s s a f o e g n e l l a h C

de ec gn ea l l w a o l fl a o s i td n s e uds onn cae cdp ae x ve ni oe n c o )e i rp t mo (uk ) i 2 c m ( o 6 e t 5r s s spe e / r e ua y hl o ns os p i t sm i e d ce dx f Ae o

la l a i t t i p n ae ci d rs oe f Fr 4a 5f no oe i t s c a eh s c rr e du np ue nh ot i n t i p d me et xs ee fvy o nt r lie a sp i no n i ea r Dg p

445

APPENDIX 6(K) :

428

viib

fdng o in n i tadr e n a s e ueo p oml p coc s a cc i an d e s ni o s t t op h p i t me De cd 8x en eera l t nnn u rriu h .ac o wet c oac .t r ma di s ss Ae 4r o ml 1r ufdS sc o nA / nta 6 ui nt2 i nsuf e o os om cr i r nc t po i ea d pn eF dx hn Ae ot i

457

APPENDIX 6(L) :

423

APPENDIX 6(J) :

APPENDIX 6(I) :

ad hoc

I-28

312

APPENDIX 6(A) :

E G A P

t s e r e t n i l a n o i t o s ne gc nn i a t u v pd ma ie f e o r tf n t s ue or ce ct an ni on no oe i m t i o d c dn Ai

e ntr ope mh Det xe 8e r . e r nh . r wa w .e r r o Aoe 4tm 1do ec nr n ri ou i t t cp c n ei m s e rsxe e e em s dn go ne nc i upd n x i eeet c ep c nfx m aoe e wt, x e n ou l me l o o a o c s cn i cn s Da ii APPENDIX 6(O) :

e r u l i ) a 2 f ( d3 e4 g1 er l o l a ) r1 o2 ( f )4 1 (s ) 1 / ( u 1 7e 2c i nt oo i n t c ea s h ri t e dw ny l up ym t l a o nc eo Pt

476 APPENDIX 6(P) :

s dr ea gl eu l l c i a t rr oa f p ) e (t ) a 1 ( r 1 u 7c 2c na n oi i t c g en s i rh e s i dn nr uu f y/ t l t a n ne e em pl m fa o o ec yc n vni eo f Lc o

479

APPENDIX 6(Q) :

h t i w y l et cn ne au dq re os cn co ac d nn i a ts o e nr u dd e ec mo ar rp f l a d tt n nn a ee mm t sr s ea sp s e Ad

495

ab initio

non est

void

472 APPENDIX 6(N) :

466 APPENDIX 6(M) :

S T N E T N O C

I-29