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

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/174/

## Text

Appeal to Commissioner of Income-tax (Appeals). 174. (1) An [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. 1. Substituted for "assessee" by the Finance Act, 2020, w.e.f. 1-4-2020.

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