Appeal rights to Commissioner (Appeals) allow challenges to wealth assessments, valuations and penalties under prescribed procedures and timelines. Persons aggrieved by specified assessments or orders under the Wealth-tax Act may appeal to the Commissioner (Appeals) against assessments, penalties and valuation determinations in the prescribed form and manner; appeals require payment of the prescribed fee and, where a return is filed, payment of tax shown as due. Appeals must generally be filed within thirty days of the notice or order, though the Commissioner (Appeals) may admit late appeals for sufficient cause. The Commissioner (Appeals) fixes hearings, may direct further enquiries or hear additional grounds, may involve Valuation Officers, and may pass any order including enhancements after giving the affected person an opportunity to show cause; decisions must be reasoned and copies issued.