Appellate review preserves procedural timelines and filing, verification and fee formalities for challenges to administrative orders. Right of appeal to the Appellate Tribunal is available against orders of the Commissioner of Income-tax (Appeals); the Commissioner of Income-tax may direct the Assessing Officer to appeal where he objects. Appeals must comply with prescribed form and verification, be accompanied by the prescribed fee when filed by the assessee, and be instituted within the statutory period from receipt of the order. Where filed, the provisions of the Income-tax appeal regime (sections 253 to 255) shall, as far as may be, apply to such appeals.