(1)Any person objecting to the amount of interest-tax for which he is assessed by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).] or denying his liability to be assessed under this Act, or objecting to any penalty or fine imposed by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).], or to the amount allowed by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).] refusal by the [Assessing Officer] [ Substituted by Act 49 of 1991, Section 102 (w.e.f. 10-7-1987).] to grant relief or to an order of rectification having the effect of enhancing the assessment or reducing the refund, or to an order refusing to allow the claim made by the assessed for a rectification under section 17, may appeal to the Appellate Assistant Commissioner.
