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of <h1>Taxpayers can appeal assessment or penalty orders under Sections 111 or 112 within 30 days with a Rs. 1000 fee.</h1> An assessee dissatisfied with an assessment order issued by the Assessing Officer under sections 111 or 112, or disputing their liability under the relevant chapter, or facing a penalty order, can appeal to the Commissioner of Income-tax (Appeals) within thirty days of receiving the order. The appeal must be submitted in the prescribed form, verified appropriately, and accompanied by a fee of one thousand rupees. Once filed, the appeal will be governed by the provisions outlined in sections 249 to 251 of the Income-tax Act, 1961.
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