Form of appeal and limitation.

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....ls) or to the Joint Commissioner (Appeals), shall be accompanied by a fee of- (a) Rs. 250, where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is Rs. 100000 or less; (b) Rs. 500, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than Rs. 100000 but not more....

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....ication is served on the assessee, shall be excluded. (5) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. (6) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a) whe....