(1)Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than the ][Joint Commissioner)] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).][may appeal to the Deputy Commissioner (Appeals) ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).] [before the 1st day of June, 2000] [ Inserted by Act 10 of 2000, Section 65 (w.e.f. 1.6.2000).][against such order-] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](a)[ an order against the assessee, where the assessee denies his liability to be assessed under this Act, ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][or an intimation under sub-section (1) or sub-section (1-B) of section 143, where the assessee objects to the making of adjustments,] [ Inserted by Act 32 of 1994, Section 46 (w.e.f. 1.6.1994).][or any order of assessment under sub-section (3) of section 143 or section 144, 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; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](b)an order of assessment, reassessment or recomputation under section 147 or section 150;(c)an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections;(d)an order made under section 163 treating the assessee as the agent of a non-resident;(e)an order under sub-section (2) or sub-section (3) of section 170;(f)an order under section 171;(g)any order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 ][* * *] [ Omitted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).] [in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992;] [ Inserted by Act 18 of 1992, Section 83 (w.e.f. 1.4.1993).](h)[ an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][* * *] [ Omitted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).] [in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992] [ Inserted by Act 18 of 1992, Section 83 (w.e.f. 1.4.1993).];(i)[ an order under section 201; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](j)an order under section 216 in respect of any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year;(k)an order under section 237;(l)an order imposing a penalty under-(i)section 221, or(ii)section 271, section 271-A, section 271-B, ][* * *] [ Omitted by Act 12 of 1990, Section 41 (w.r.e.f. 1.4.1990).] [section 272-A, section 272-AA, or section 272-BB] [ Substituted by Act 3 of 1989, Section 43, for " Section 271-E or section 272-A" (w.e.f. 1.4.1989).];(iii)[* * *] [ Omitted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).][section 272, section 272-B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of any assessment for the assessment year commencing on the 1st day of April, 1988 or any earlier assessment years.] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][(1-A) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998 but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.] [ Inserted by Act 10 of 2000, Section 65 (w.e.f. 1.6.2000).]
