Report No. 12
Appeals and Revision
A.-Appeals to the Appellate Assistant Commissioner.
254. Appealable orders.-
Any assessee aggrieved by any of the following orders of an Income-tax Officer may appeal to the Appellate Assistant Commissioner against such order-
(a) an order against the assessee, being a company, under section 113 [23A(1) main para, operative part];
(b) an order of assessment under section 147 or 148 [sections 23(1) to (5)], where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;
(c) an order under section 151  refusing to reopen an assessment made under section 148 [23(4) main para, part authorising best judgment assessment];
(d) an order under section 161 or 162 [section 35], where the assessee objects to the amendment made or refused thereunder;
(e) an order adverse to the assessee, where the assessee denies his liability to be assessed under this Act;
(f) an order under section 180(2) or 180(3) [section 26(2) Proviso];'
(g) an order under section 181 [25A];
(h) an order refusing to register a firm under section 192(1)(b) [section in the Chapter on Firms relating to refusal of registration because there was no genuine firm in existence in the previous year] or under section 192(6) [section 23(4) main para, latter part relating to refusal to register a firm because of failure to file return etc. leading to best judgment assessment];
(i) an order cancelling the registration of a firm under section 193(1) [section in the Chapter on Firms authorising cancellation of registration because there was no genuine firm] or under section 193(2) [section in the Chapter on Firms corresponding to section 23(4), main para, part, authorising cancellation on such failure, as leads to best judgment assessment];
(j) an order levying interest under section 224 [18A(7)];
(k) an order under section 229(5) [section 45, 1st Proviso];
(1) an order under section 233(2) [new section re: withdrawal of certificate];
(m) an order under section 247 [48(1)];
(n) an order imposing penalty under-
(i) section 279 [44E(6)], or
(ii) section 280 [28(1) & (2)], or
(iii) section 281 [25(2), latter part], or
(iv) section 282 [18A(9)].
Explanation.-For the purposes of clause (b) an objection to any interest charged under section 223 [18A(6)] or section 225 [18A(8)] shall be treated as an objection to the amount of income assessed.
[Section 30(1), main para.]