25. Appeal to the Appellate Tribunal from orders of enhancement by Chief Commissioner or Commissioner
(1)An assessee objecting to an order passed by the Chief Commissioner or Commissioner under section 17 or section 17A or to an order of enhancement passed by him under section 24 or an order passed by the Director-General or Director under section 17A 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 sub-sections (3),(5),(9) and (10) of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.
