Appeals to Appellate Tribunal

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....-appealable order under section 79 of this Act. Explanation: The Commissioner does not appeal to the Appellate Tribunal but may make a re-assessment of tax where he is of the opinion that further tax is owed.] (2) Subject to the provisions of section 77 of this Act, no appeal shall be entertained unless it is made within two months from the date of service of the decision appealed against. ....

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....hat such amount as the appellant admits to be due from him has been paid. (5) In proceedings before the Appellate Tribunal - (a) the person aggrieved shall be limited to disputing only those matters stated in the objection; (b) the person aggrieved shall be limited to arguing only those grounds stated in the objection; and (c) the person aggrieved may be permitted to adduce evidence not pr....

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.... dispute, including the exercise or re-exercise of any discretion or power vested in the Commissioner. (8) The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner for a further assessment, unless it has first - (a) advised the aggrieved person of the proposed order; (b) offered the person the opportunity to adduce such further evidence before it as m....

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....n order passed by the Appellate Tribunal on an appeal shall be final. (12) The Appellate Tribunal may rectify any mistake or error apparent from the record of its proceedings. 2[(13) Any order passed by the Appellate Tribunal may be reviewed suo-motu or upon an application made in that behalf: Provided that, before any order which is likely to affect any person adversely is passed, such per....