Wealth-tax Act : Appeal to the Appellate Tribunal from orders of enhancement byCommissioners.

Wealth-tax Act,1957

Act No : 27

Section : Appeal to the Appellate Tribunal from orders of enhancement byCommissioners.

26. Appeal to the Appellate Tribunal from orders of enhancement by Commissioners. (1) Any assessee objecting to 1*[an order passed by the Commissioner under section 18 or sub-section (2) of section 25] 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 2*[a fee of one hundred and twenty-five rupees]. (3) The provisions of sub-sections (3) and (5) to (10) inclusive of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.