Section 12(1) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(1)Subject to the provisions of sub- section (2), any depositor"] aggrieved by any order of the Income- tax Officer under section 10, may Appeal to the Appellate Assistant Commissioner and the provisions of the Income- tax Act relating to appeals, reference and revision shall, so far as may be, Apply in relation as they apply in relation to an order of the Income- tax sing a penalty under section 221 of that Act.
