Appeal to Appellate Tribunal preserves parties' right to challenge Commissioner(Appeals) orders with prescribed form, fee, and procedure. An assessee may appeal to the Appellate Tribunal against orders of the Commissioner of Income-tax (Appeals); the Commissioner may direct the Assessing Officer to appeal where he objects. Appeals must be filed within the sixty day period from receipt of the order, in prescribed form and verified as required; appeals by assessees require payment of a prescribed fee. Such appeals are governed, as far as may be, by the procedural provisions of the Income tax Act applicable to appeals to the Tribunal.