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While relegating the taxpayer to file a revised appeal memo in Form No. 35 either on the e-filing portal of the department or physical form, the Jaipur ITAT restored the matter back to the file of.

Sandep gosainJudicial memberAccountant memberTax rulesAssessment yearIncome tax rulesJaipur itatEvised appeal memo form no 35E filing portalRectification applicationUles 45 of income tax rules