(1)Any person objecting to the amount of expenditure-tax for which he is assessed by the [Assessing Officer] [Substituted by Act 26 of 1988, section 72, for 'Income-tax Officer' (w.e.f. 1-4-1988).], or denying his liability to be assessed under this Act, or objecting to an order levying penalty under this Act, may appeal to the Commissioner (Appeals).
