Appeal to Commissioner of Income-tax preserves right to contest assessment orders, denials of liability, and penalties under commodities tax. An assessee may appeal to the Commissioner of Income-tax (Appeals) against assessment orders, orders under section 109, denials of liability under the Chapter, and penalty orders within thirty days of receipt; the appeal must follow prescribed form and verification, be accompanied by the prescribed fee, and, as far as applicable, sections 249-251 of the Income-tax Act, 1961, shall apply to such appeals.