Appeal under section 139

First appeal to be made to CIT(Appeals) u/s 246A in form no. 35 within 30 days from the said order.

But in 246A it has not been mentioned that 139 is appealahle under CITAPPEALS

What is the section of the order against which you want to appeal?

You can made first appeal against the order of the Assessing Officer to Commissioner of Income Tax(Appeals)in Form No. 35 (mandatory for persons for whom e-filing of return is mandatory) within 30 days of the following date: a)where the appeal relates to any tax deducted under section 195(1), the date of payment of tax. b) where the appeal relates to any assesment of penalty, the date of service of the notice of demand. c) in any other case, the date of which intimation of order sought to be appealed against is served.