Section 112 - Appeals to Appellate Tribunal.

Appeal to Appellate Tribunal requires prescribed payments and can stay recovery pending disposal of appeal.

Appeals to the Appellate Tribunal may be filed against orders under sections 107 or 108 or the corresponding Central Act within the prescribed period and form, subject to prescribed fees; the Tribunal may refuse admission of appeals below a monetary threshold. The Commissioner may direct an application to the Tribunal after examining appellate or revisional records. Cross-objections may be filed by the opposite party within a short period, and the Tribunal may condone delay for sufficient cause. No appeal is maintainable unless the appellant pays the admitted amount and a specified percentage of the disputed tax; payment stays recovery of the balance until the appeal is decided.