195 — 195. Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
IT Rules
Original Rule Text
195. Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court — Procedure for deferring filing of an appeal under section 376, including the required form (Form No. 118) and responsible authority (Assessing Officer), in relation to the Appellate Tribunal or juris... — Rule 195 of IT2025