Section 174 - Appeal to Commissioner of Income-tax (Appeals). - Finance Act, 2016

Appeal to Commissioner of Income-tax (Appeals). 174. (1) An 1 [ assessee or e-commerce operator ] aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of thirty days from the date of receipt of the order of the Assessing Officer. (2) An appeal under sub-section (1) shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees. (3) Where an appeal has been filed under sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeal. ****************** NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as assessee