Appeals to the Appellate Tribunal require filing within sixty days, prescribed form and verification, and a one thousand rupee fee. Appeals lie to the Appellate Tribunal from orders of the Commissioner of Income-tax (Appeals): an assessee may appeal, and the Commissioner of Income-tax may direct the Assessing Officer to appeal. Appeals must be filed within sixty days of receipt, in the prescribed form and manner, and appeal by an assessee requires a fee of one thousand rupees. Provisions of sections 252-255 of the Income-tax Act, 1961 apply as far as may be.