Section 11(1) in The Companies (Profits) Surtax Act, 1964
(1)Any person objecting to the amount of surtax for which he is liable as assessed by the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] or denying his liability to be assessed under this Act, or objecting to any penalty or fine imposed by the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187], or to the amount allowed by the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] by way of any relief under any provisions of this Act, or to any refusal by the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] to grant relief or to an order of rectification or amendment having the effect of enhancing the assessment or reducing the refund or to an order refusing to allow the claim made by the assessee for a rectification under section 13 or amendment under section 14 may appeal to the [Chief Commissioner or Commissioner (Appeal)]. [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ]
