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In general parlance, 'appeal' means 'making a request' and in legal parlance, it means 'apply to a higher court for a reversal of the decision of a lower court'. ... A tax payer aggrieved by various actions of Assessing Officer (say higher tax demand) can appeal before Commissioner of Income Tax (Appeals)
Asseseement : Generally in Income Tax assesee self assessed his income and than income tax officer review that assesement and if have reason to beleive that assessee has understated his income or overstated expenses or by any measure tried to evade tax etc. than ITO makes Assesement of assesees income, server notice to him , make recalculation or issue order accordingly.
is the procedure under which cases are reviewed when assesee thinks demand orders issued by department are not correct and request to change in decision made by department.
Appeals can be of many types but two importamt points are
1.) Income Tax Audit : appeal to higher authority of Income tax when orders maid by IT Department.
2.) GST Audit : appeal to higher authority of GST Deaprtment when orders maid by GST Department.
