Right of appeal to Appellate Tribunal: procedural time, form, verification and fee requirements govern tax appeals. An assessee may appeal to the Appellate Tribunal against an order of the Commissioner of Income-tax (Appeals) under section 107, and the Commissioner may direct the Assessing Officer to appeal; such appeals must be filed within sixty days of receipt, in the prescribed form, verified as required and, if filed by an assessee, accompanied by the prescribed fee, and sections 252 to 255 of the Income-tax Act, 1961 apply as far as may be.