<s>[INST] What recourse is available to me if I am not satisfied with the order passed by my Assessing Officer? [/INST] If you are not satisfied with the order passed by your Assessing Officer then you can file an appeal to the higher authority. The first appellate authority is the Commissioner (Appeals). Subsequently, the matter can be taken to the Income-tax Appellate Tribunal, then to the High Court and the Supreme Court.

Alternatively, instead of going for the appeal mechanism, you can make an application of revision to the Commissioner of Income-tax.​

Form No. 35 .In case of appeals to Commissioner (Appeals) (irrespective of date of initiation of assessment proceedings) the following fee is payable :

Where assessed income is Rs. 1,00,000 or less - Rs. 250.

Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 - Rs. 500.

Where assessed income is more than Rs. 2,00,000 - Rs. 1,000.

Where subject-matter of appeal is not covered under any of the above - Rs. 250.​ </s>