Mr. Fazal Mehmood has received an Appellate Order passed by the Learned Commissioner (Appeals) under section 129 of the Income Tax Ordinance, 2001 for the Tax Year 200A. In the Order the Learned Commissioner (Appeals) has confirmed the tax demand as created by the Assistant Commissioner Inland Revenue amounting at Rs. 1,000,000 for Tax Year 200A and decided the case against the assessee. As his newly hired tax consultant what legal proceedings under section 131 & 132 of Income Tax Ordinance, 2001 you will adopt in this matter?