Section 112 - Appeals to Appellate Tribunal.

Appellate Tribunal jurisdiction: appeals require prescribed pre deposit, permit cross objections and condonation; Commissioner may refer orders.

Appeals to the Appellate Tribunal lie from specified assessing or revisional orders within the prescribed period; the Tribunal may refuse low value appeals and requires appeals in prescribed form with fee. The Commissioner may refer orders to the Tribunal and such referrals are treated as appeals. The respondent may file verified cross objections on notice; the Tribunal may condone delay. Appeals require a pre deposit requirement-payment in full of admitted amounts and a prescribed portion of the remaining tax-and compliance stays recovery until disposal.