10[(1) An assessee objecting to an order passed by the 9[Chief Commissioner or Commissioner] 11[under section 17 or section 17A] or to an order of enhancement passed by him under section 24 1[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)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 2[two hundred rupees].
(3)The provisions of 3[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.