The Gift-Tax Act, 1958
25. Appeal to the Appellate Tribunal from orders of enhancement by Commissioner.
- An assessee objecting to an order passed by the
Commissioner 6[under section 17 or section 17A] or to an order of enhancement
passed by him under section 24 may appeal to the Appellate
Tribunal within sixty days of the date on which the order is communicated to
him.]
- 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].
- The provisions of 5[sub-sections (3), (5), (9) and (10)]section 23 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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