12.
Form of appeal to Appellate Tribunal.- An appeal
under sub-section (1) or sub-section (2) of section 108 of
the Act to the Appellate Tribunal shall be made in Form No.
6, 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 7.