Appeals to Appellate Tribunal: right to challenge specified tax orders with time limits, cross-objections and prescribed fees. Appeals to the Appellate Tribunal lie against specified orders of Commissioners (Appeals), certain orders of Principal Commissioners or Commissioners, senior officers under particular sections, and specified assessing officer orders; the Principal Commissioner or Commissioner may direct an assessing officer to appeal against a lower appellate order. Appeals must be filed within the prescribed period from communication; the other party may file verified cross-objections within a short period after notice. The Tribunal may admit late filings for sufficient cause. Appeals must follow prescribed form and verification and be accompanied by prescribed fees based on computed income or subject matter, with certain exemptions; stay applications require a separate fee.