Appeals to Appellate Tribunal.16. (1) Any assessee aggrieved by an order passed by a Commissioner under section 19, or an order passed by [a Commissioner (Appeals)] under any provision of this Act, may appeal to the Appellate Tribunal against such order.(2) The Commissioner may, if he objects to any order passed by the [Commissioner (Appeals)] under any provision of this Act, direct the [Assessing] Officer to appeal to the Appellate Tribunal against the order.(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be.(4) The [Assessing] Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the [Commissioner (Appeals)] has been preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appeale .... To read the full section download the app from Google Play store
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