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of <h1>Appeal Process Explained: Section 23 of Expenditure-tax Act 1987, Procedures and Deadlines for Tribunal Appeals and Objections</h1> Section 23 of the Expenditure-tax Act, 1987, outlines the process for appealing to the Appellate Tribunal. An assessee or Commissioner dissatisfied with an order from the Commissioner or Commissioner (Appeals) can appeal within sixty days of receiving the order. The opposing party may file cross-objections within thirty days upon receiving notice of an appeal. The Tribunal may accept late appeals or cross-objections if justified. Appeals must be in a prescribed form, verified, and accompanied by a fee, except for certain cases. The Tribunal follows the same procedures as in the Income-tax Act when hearing appeals.
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