88Form of appeal to 89[***] 90[91[***] Commissioner (Appeals)].
45. 92[(1) An appeal to 93[***] the Commissioner (Appeals) shall be made in Form No. 35.]
94[(2) The form of appeal prescribed by sub-rule (1), the grounds of appeal and the form of verification appended thereto relating to an assessee shall be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act, 1961, as applicable to the assessee.]