The Business Profits Act, 1947.
17. Appeal to Appellate Tribunal.-
Any Income-tax Officer or any person in respect of whose
business an order under section 12 has been passed and who objects to an order
passed by an Appellate Assistant Commissioner of Income-tax under
section 15 or section 16 may, within the prescribed time and in the prescribed
manner appeal against such order to the Appellate Tribunal constituted under
the Indian Income-tax Act, 1922, and that Tribunal shall have all such powers
in disposing of the appeal as it has in respect of appeals preferred to it
under the said Act.