Right to appeal to Commissioner of Income tax (Appeals) allows review of assessment, penalty or liability orders within prescribed timeframe. An assessee aggrieved by assessment or penalty orders under this Chapter may appeal to the Commissioner of Income-tax (Appeals) within thirty days; appeals must be in the prescribed form, verified as prescribed, and accompanied by a filing fee. Upon filing, the provisions of sections 249 to 251 of the Income-tax Act, 1961 apply, as far as may be, to appellate proceedings under this Chapter.