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What's New Important due dates for the month of September 2021     

26. Appeal to the Appellate Tribunal from orders of enhancement by 72[Chief Commissioners or Commissioners.

(1) Any assessee objecting to 73[an order passed by the 74[Chief Commissioner or Commissioner] under section 18 75[or section 18A] or sub-section (2) of section 25] 76[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.

77(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 78[two hundred] rupees.

(3) The provisions of 79[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.

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