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<h1>Appeals to Appellate Tribunal: procedural route, admission limits, pre deposit obligations and stay of recovery during appeal.</h1> Section 112 provides the appellate pathway to the Appellate Tribunal from orders under sections 107 and 108 and sister Acts, sets filing time limits and admission discretion, prescribes pre deposit requirements (full payment of admitted amounts and a percentage of disputed tax subject to a cap, with a corresponding rule for penalty only orders), suspends recovery of the balance on payment, allows cross objections and condonation for delay on sufficient cause, and prescribes form, verification and fee formalities and Commissioner initiated references.
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