Wealth-tax appeals to the Appellate Tribunal require filing within 60 days; cross-objections within 30 days and prescribed fees apply. Appeals to the Appellate Tribunal from orders of the Deputy Commissioner (Appeals) or Commissioner (Appeals) must be filed within sixty days of communication; the Commissioner may direct the Assessing Officer to appeal within that period. The Assessing Officer or assessee receiving notice of the other party's appeal may file cross-objections within thirty days. The Tribunal may allow late filings for sufficient cause, requires prescribed form and fee, may enhance assessments or penalties only after opportunity to show cause, must involve Valuation Officers where valuation is objected to, and should, where possible, decide appeals within four years; its orders are final subject to specified exceptions.