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Introduction An appeal is generally filed with ITAT in either Form 36 / 36A. However the forms by themselves are not self-sufficient to file an appeal. The appeal to be filed with ITAT should also be accompanied by GoA and SoF. GoA – Introduction & Significance of GoA in an appeal to ITAT GoA is an abbreviation of the term Grounds of Appeal. In other words, this is the reasoning or th......