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<h1>Right of appeal to Commissioner of Income-tax (Appeals) allows challenge to assessment, liability or penalty orders within prescribed procedural requirements.</h1> An assessee may appeal to the Commissioner of Income-tax (Appeals) against specified assessment orders, denial of liability, or penalty orders; the appeal must be filed within the prescribed time, in the prescribed form and manner, accompanied by the prescribed fee, and the procedural provisions governing income-tax appeals apply to the extent practicable.