Draft Rules 191, 192, and 193 of the Draft Income-tax Rules, 2026 lay down procedural provisions relating to service of orders, production of additional evidence before appellate authorities, and filing of appeals before the Appellate Tribunal. Rule 191 prescribes that orders referred to under section 358(3)(b) shall be served in the same manner as notices under section 501, while other orders may be served by post or in the manner of summons under the Code of Civil Procedure, 1908. Rule 192 restricts the production of additional evidence before the Joint Commissioner (Appeals) or Commissioner (Appeals), permitting it only in specified circumstances such as refusal by the Assessing Officer to admit evidence, lack of opportunity, or sufficient cause preventing earlier production. Admission of such evidence requires written reasons, and the Assessing Officer must be given an opportunity to examine or rebut it. However, appellate authorities retain power to call for documents or witnesses for substantial cause, including enhancement of assessment or penalty. Rule 193 prescribes Form No. 115 for appeals and Form No. 116 for cross-objections before the Appellate Tribunal, with mandatory signing and verification as specified. These rules standardise appellate procedures and safeguard principles of natural justice.
Extract of Rule No. 191, 192, 193 of Draft Income-tax Rules, 2026
Rule 191
Mode of service of any order as is referred in section 358(3)(b) of the Act.
(1) The intimation of any such order as is referred to in section 358(3)(b) shall be served in the same manner as is laid down in section 501 for the service of a notice or requisition.
(2) Any other order, not being a notice or requisition, which is to be sent or communicated to, or served on, any person shall be sent, communicated or served either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908 (5 of 1908).
Rule 192
Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) of the Act.
(1) The appellant shall not be entitled to produce before the Joint Commissioner (Appeals) or the Commissioner (Appeals), any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances, namely: —
(a) where the Assessing Officer has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the Assessing Officer; or
(c) where the appellant was prevented by sufficient cause from producing before the Assessing Officer any evidence which is relevant to any ground of appeal; or
(d) where the Assessing Officer has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Joint Commissioner (Appeals) or the Commissioner (Appeals) records in writing the reasons for its admission.
(3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) shall not take into account any evidence produced under sub-rule (1) unless the Assessing Officer has been allowed a reasonable opportunity—
(a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or
(b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant.
(4) Nothing contained in this rule shall affect the power of the Joint Commissioner (Appeals) or the Commissioner (Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal, or for any other substantial cause including the enhancement of the assessment or penalty (whether on his own motion or on the request of the Assessing Officer) under section 360(1)(a) or the imposition of penalty under section 439 of the Act.
Rule 193
Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 of the Act.
(1) An appeal under section 362(1) or 362(2) to the Appellate Tribunal shall be made in Form No.115, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in rule 167(3).
(2) A memorandum of cross-objections under section 362(4) to the Appellate Tribunal shall be made in Form No. 116, and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross-objections, the grounds of cross-objections and the form of verification appended thereto shall be signed by the person specified in rule 167(3).
