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of <h1>Assessee can appeal assessment or penalty order within 30 days, following sections 249-251 of Income-tax Act, 1961.</h1> An assessee dissatisfied with an assessment or penalty order issued by the Assessing Officer under specified sections may appeal to the Commissioner of Income-tax (Appeals) within thirty days of receiving the order. The appeal must be submitted in a prescribed form, verified accordingly, and accompanied by a fee of one thousand rupees. The procedural provisions of sections 249 to 251 of the Income-tax Act, 1961, will apply to these appeals.
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