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of <h1>Appeals on Section 119 Orders: Assessees and Commissioners Must File Within 60 Days with Required Fee and Forms.</h1> An assessee dissatisfied with a Commissioner's order under section 119 can appeal to the Appellate Tribunal. Similarly, if the Commissioner objects to such an order, they can instruct the Assessing Officer to appeal. Appeals must be filed within sixty days of receiving the order and must follow prescribed forms and verification methods. A fee of one thousand rupees is required for appeals by assessees. Once filed, the appeal is subject to the provisions of sections 253 to 255 of the Income-tax Act, 1961, as applicable.
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