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of <h1>Appeals to Appellate Tribunal under Clause 172 of Finance Bill 2016: Process, Fees, and Section 171 Orders Explained.</h1> Clause 172 of the Finance Bill, 2016, addresses the process for appealing to the Appellate Tribunal against an order by the Commissioner of Income-tax (Appeals) under section 171. It allows both the assessee and the Commissioner of Income-tax to file an appeal within sixty days of receiving the order. Appeals must be in a prescribed form, verified accordingly, and accompanied by a fee of one thousand rupees for the assessee. The clause also states that sections 253 to 255 of the Income-tax Act will apply to these appeals, as relevant.
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