Appeals to Appellate Tribunal.

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....eals); (b) an order passed by a Principal Commissioner or Commissioner under- (i) section 332(7) or (8) or (9), 351(2)(ii) or 354(3); or (ii) section 377 or 439 or 465; or (iii) section 287; (c) an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director ....

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....ct the Assessing Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or (2) shall be filed within two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner or Commissioner. (4) The Assessing Officer or the assessee, on receipt of notice that an appeal....

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....bunal shall be in such form and verified in such manner, as prescribed and shall, be accompanied by a fee of- (a) five hundred rupees, where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one lakh rupees or less; (b) one thousand five hundred rupees, where the total income of the assessee, computed as aforesaid, ....