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

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

26. Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioners or Commissioners. —(1) Any assessee objecting to an order passed by the Chief Commissioner or Commissioner under section 18 or section 18A or sub-section (2) of section 25, 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.

(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 two hundred rupees. 

(3) The provisions of 8[sub-section (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.