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.