26. Appeal to the Appellate Tribunal from orders of enhancement by ⁷²[Chief Commissioners or Commissioners] .

(1) Any assessee objecting to ⁷³[an order passed by the ⁷⁴[Chief Commissioner or Commissioner] under section 18 ⁷⁵[or section 18A] or sub-section (2) of section 25] ⁷⁶[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.

⁷⁷(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 ⁷⁸[two hundred] rupees.

(3) The provisions of ⁷⁹[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.