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<h1>Taxpayer right to appeal specified assessment, penalty and amendment orders within tight time limits, with forms, fees and delay condonation</h1> Any assessee aggrieved by specified orders of appellate or assessing authorities may appeal to the Appellate Tribunal; specified categories include orders under assessment, reassessment, certain penalty and amendment provisions and orders by higher tax authorities. The Commissioner may direct appeals to the Tribunal. Appeals must be filed within two months from month-end of communication (shorter periods for some orders); the other party may file cross-objections within thirty days of notice. The Tribunal may condone delay for sufficient cause. Appeals must follow prescribed form, verification and fees scaled to assessed income; the central government may notify schemes altering application of provisions for efficiency.