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<h1>Appeal against penalty to Commissioner of Income-tax (Appeals) permits review within prescribed time and fee; procedural sections apply.</h1> An assessee aggrieved by a penalty order under this Chapter may appeal to the Commissioner of Income-tax (Appeals) within thirty days of receipt; the appeal must be in the prescribed form, verified as prescribed, accompanied by a filing fee of one thousand rupees, and, where filed, the procedural provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeals.