Appeals to Appellate Tribunal: procedure, discretionary admission threshold, payment condition and stay on recovery during appeal.

Section 112 provides that aggrieved persons may appeal to the Appellate Tribunal against orders under sections 107 or 108 or the central law within the prescribed period; the Tribunal may refuse admission where the amounts involved do not exceed a monetary threshold. The Commissioner may call for records and direct subordinate officers to apply to the Tribunal; such applications are treated as appeals. Respondents may file verified cross objections after notice; the Tribunal may condone delays for sufficient cause. Appeals require prescribed form, verification and fees, and are conditional on payment of admitted amounts and an additional portion of disputed tax, which stays recovery of the balance.

---

---

---