(1)Any assessee or any deductor or any collector, aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against––(a)an order being an intimation under section 270(1) or 399(1), where the assessee or deductor or collector objects to the adjustments made therein; or(b)an order under section 270(10) or 271, 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; or(c)an order of assessment, reassessment or recomputation under section 279; or(d)an order under section 398; or(e)an order imposing penalty under Chapter XXI; or(f)an order under section 287 or 288 amending any of the orders or intimations mentioned in clauses (a) to (e).
