Income Tax Appeal Filing
An appeal can be defined as a legal proceeding and it can be started where any
party aggrieved by the decision of the tribunal or lower court files an appeal to the
higher court against such decision and in such a manner the case is brought to a higher
court for review. Where the party is aggrieved by the decision of the Assessing officer,
he may file an appeal against such order to the Commissioner of Income tax. Section 246A
of the Income Tax Act defines the orders against which an appeal can be made before the
Income Tax Commissioner.