Amendment status not verified — confirm the current text below against the official source.
Appeal to the Appellate Tribunal from orders of the 3[Deputy Commissioner (Appeals)].— 4[(1) An assessee objecting to an order passed by the 3[Deputy Commissioner (Appeals)], 5[or the Commissioner (Appeals)] under section 18 or section 18A or section 23 6 [, section 23A] or sub-section (2) of section 37 7*** may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.] (2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by 8[a Commissioner (Appeals) under sub-section (10) of section 23A], direct the 9[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.