What is the meaning of Appeal. Explain the various authorities to whom appeal is made under the income tax ordinance

Appeal 

Sometime income taxpayer or income tax authority in not satisfied with an order passed under the income tax ordinance. In this situation law provides procedure to remove the grievances.
So when disputed opinion is brought before the Appellate Authorities is called appeal.
The taxpayer and income tax department both have a right to make appeal where the law has allowed.
Note :- Appeal against each and every order can not be made.

(1) Appeal is made to commissioner (Appeals) Against Commissioner or any other taxation officer:
If taxpayer is not satisfied with the orders issued by commissioner or taxation officer, he has
right to make first appeal with commissioner income tax (appeal).
The taxpayer can file appeal within 30 days with fee.

(2) Appeal to Appellate Tribunal Against Commissioner Appeals :
The commissioner Appeals decided the case but still taxpayer is not satisfied with decision then he can file the second appeal before the tribunal. Now this case income tax department is also allowed to file appeal. This appeal should be made within 60 days.

(3) Appeal to the High court Against the Appellate Tribunal
If tax payer or income tax department are not satisfied then cause is referred to high court by the Appellate Tribunal on the request of any one party. This appeal will be against the decision of the appellate tribunal.
It is the 3rd appeal which is made by the appellate.

(4) Appeal to the supreme court against the decision of high court :
It is the fourth and final appeal made by both parties allowed to file an appeal the appellant to supreme court if high court certifies that case'is fit to be taken before supreme court. The supreme court decision is considered final. Such cases are referred to supereme court that such decisions will be beneficial for other person also.