26. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner].

(1) Any assessee objecting to 2 [an order passed by the 1[Chief Commissioner or Commissioner] under section 18 3[or section 18A] or sub-section (2) of section 25] 4[or an order passed by the Director General or Director under section 18A] 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 5[two hundred rupees].

(3) The provisions of 6[sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.