Appeals to Appellate Tribunal

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.... (b) an order passed by a Principal Commissioner or Commissioner under- (i) section 332(7) or (8) or (9) or 351(2)(ii) or 354(3); or (ii) section 377 or 439 or 465; or (iii) section 287 amending any order as referred to in ^1[sub-clauses] (i) and (ii); (c) an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Direct....

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....Commissioner (Appeals) or the Commissioner (Appeals) under this Act, direct 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) T....

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.... for not presenting it within that period. (6) An appeal to the Appellate Tribunal shall be in such form and verified in such manner, as may be prescribed and shall, be accompanied by a fee of- (a) Rs. 500, 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. 1500, where the total i....