Fees under Appeals to the Appellate Tribunal [Sections 252 to 255] :

(1) Where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is  Rs 1,00,000 or less: Rs 500

(2) Where the total income exceeds Rs 1,00,000 but is not more than Rs 2,00,000 : Rs 1,500.

(3) Where the total income is more than Rs 2,00,000 : 1% of the assessed income subject to maximum of Rs 10,000.

(4) A fee of Rs 500 will be payable in any case other than those mentioned in (1) to (3) above.

(5) No fee need be paid where appeal is filed to the Appellate Tribunal by an Assessing Officer on the direction of the Commissioner or Principal Commissioner, against the order of the Commissioner (Appeals). Also, no fee needs to be paid in the case of filing of memorandum of cross-objections.

(6) An application for stay of demand shall be accompanied by a fee of Rs 500.

The Appellate Tribunal may, after giving both the parties to the appeal a reasonable opportunity of being heard, pass such orders on any appeal as it thinks fit. Such orders passed by the Appellate Tribunal shall be final unless appeal is made to the High Court under section 260A.