Gift-Tax Act, 1958

Appeal to the Appellate Tribunal from orders of enhancement by ⁵⁸[Chief Commissioner or Commissioner].

25. ⁵⁹ (1) An assessee objecting to an order passed by the ⁵⁸[Chief Commissioner or Commissioner] under section 17 ⁶⁰[or section 17A] or to an order of enhancement passed by him under section 24 ⁶¹[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) ⁶²An 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 ⁶³[two hundred] rupees.

(3) The provisions of ⁶⁴[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.