“Meaning of Appeal” :…..
In Wharton’s Law Lexicon –
The word “appeal” is defined as the judicial examination of the decision by an higher court of the decision of an inferior court.
Appeal means the removal of cause from an inferior to a superior court for the purpose of testing the soundness of the decision of the inferior court.
It is a remedy provided by the law for getting a decree of lower court or authority corrected when a party to a litigation is aggrieved
For details Check presentation given below
Download Practical aspects of Preparation of Appeal Under the Income Tax Act, 1961