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of <h1>Clause 171: Assessee Can Appeal Equalisation Levy Penalty to Commissioner of Income-tax (Appeals) Within 30 Days, Sections 249-251 Apply.</h1> Clause 171 of the Finance Bill, 2016, addresses the process for an assessee to appeal to the Commissioner of Income-tax (Appeals) against a penalty order under the Equalisation Levy chapter. The appeal must be filed within thirty days of receiving the Assessing Officer's order and must follow a prescribed form, accompanied by a fee of one thousand rupees. The provisions of sections 249 to 251 of the Income-tax Act apply to these appeals, ensuring consistency in the appeal process. This clause outlines the procedural requirements and timelines for such appeals.
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