Section 26. Appeal to the Appellate Tribunal from orders of enhancement by

26. Appeal to the Appellate Tribunal from orders of enhancement by[1] [Chief Commissioner or Commissioner ].—(1) Any assessee objecting to[2] [an order passed by the[1] [Chief Commissioner or Commissioner] under section 18[3] [or section 18A] or sub-section (2) of section 25][4] [or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him. (2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of[5] [two hundred rupees]. (3) The provisions of[6] [sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.