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of <h1>Appeal to Commissioner of Income-tax (Appeals) within 30 days against assessment, penalty or liability denial; fee ?1,000</h1> An assessee aggrieved by an assessment order, an order under the Chapter, denial of liability to be assessed under the Chapter, or an order imposing penalty may appeal to the Commissioner of Income-tax (Appeals) within thirty days of receipt of the order. The appeal must be in the prescribed form, duly verified, and accompanied by a fee of one thousand rupees. As far as practicable, the procedural provisions governing appeals under the Income-tax Act relating to powers and procedures of appellate authorities apply to such appeals.
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