Appeal to the Appellate Tribunal from orders of enhancement by 55[Chief Commissioners or Commissioners].
26. (1) Any assessee objecting to 56[an order passed by the 57[Chief Commissioner or Commissioner] under
section 18 58[or
section 18A] or sub-section (2) of section 25] 59[or an order passed by the Director General or
Director under section 18A] may appeal to the Appellate Tribunal within sixty
days of the date on which the order is communicated to him.
60(2) An Appeal to the Appellate Tribunal under sub-section (1) shall be
in the prescribed form and shall be verified in the prescribed manner and shall
be accompanied by a fee of 61[two
hundred] rupees.
(3) The provisions of 62[sub-sections
(3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal
under this section as they apply in relation to any appeal under that section.