# The Gift-tax Act, 1958, Section 25: Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner

- Act: The Gift-tax Act, 1958 (Act 18 of 1958)
- In force from: 1958-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/gift-tax-act/section/25/

## Text

[(1) An assessee objecting to an order passed by the [Chief Commissioner or Commissioner] [under section 17 or section 17A] or to an order of enhancement passed by him under 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 [two hundred rupees]. (3) The provisions of [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.

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