Section 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 9[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.