Section 24(2) in The Wealth- Tax Act, 1957

Central Government Act

(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by an Appellate Assistant Commissioner under section 23, direct the Wealth- tax Officer to appeal to the Appellate Tribunal against such order, and such appeal may be made at

1. Ins. by Act 46 of 1964, s. 22 (w. e. f. 1- 4- 1965 ). 2 Subs. by s. 23, ibid., for sub- section (1) (w. e. f. 1- 4- 1965 ). 3 Ins. and Subs. by Act 45 of 1972, s. 11 4 Subs. by Act 41 of 1975, s. 95 (w. e. f. 1- 4- 76).

any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.