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<h1>Appealing Income Tax Orders: Clause 120 Details Process and Requirements for Assessees and Commissioners Under Section 119</h1> Clause 120 of the Finance Bill, 2013, outlines the process for appealing to the Appellate Tribunal against an order made by a Commissioner of Income-tax (Appeals) under section 119. An aggrieved assessee or the Commissioner of Income-tax can direct an appeal through the Assessing Officer. Appeals must be filed within sixty days of receiving the order and must adhere to prescribed forms and verification procedures, with a fee of one thousand rupees for assessee appeals. The provisions of sections 253 to 255 of the Income-tax Act, 1961, apply to these appeals.