Under Section 246A ITA 1961, APPEAL against an ORDER of the ASSESSING OFFICER lies first to the:

1. INCOME TAX APPEAL HIERARCHY: 2. (i) COMMISSIONER OF INCOME TAX (APPEALS) — first appellate authority — under Section 246A; appeal within 30 days of order; 3. (ii) INCOME TAX APPELLATE TRIBUNAL (ITAT) — under Section 253 — appeal within 60 days of CIT(A) order; 4. (iii) HIGH COURT — under Section 260A — on substantial questions of law; appeal within 120 days; 5. (iv) SUPREME COURT — under Section 261/Article 136 — on important constitutional or interpretive questions. 6. PARALLEL ROUTES: 7. (i) Section 263 — REVISION by Principal Commissioner (suo motu); 8. (ii) Section 264 — REVISION on application by assessee; 9. (iii) Section 273A — waiver of penalty. 10. Hence option B is correct. _Source: CS Executive Paper 4 Tax Laws (ICSI BoS) + Income Tax Act 1961 + CGST Act 2017 — Income Tax Act 1961, Sections 246A-264 (Appeals)_