Appeals under Equalisation Levy [ Section 174 & 175, Finance Act 2016 ]

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....this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of 30 days from the date of receipt of the order of the Assessing Officer. Fee for filing appeal An appeal shall be in Form 3 and verified in manner as may be prescribed and shall be accompanied by a fee of ₹ 1000. It may be filed electronically under digital signature or electronically through EVC. Any d....

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.... the Appellate Tribunal against such order. The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 174, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. Time limit for filing appeal An appeal shall be filed within 60 days from the date on which the order sought to be appealed against is ....