(6)A copy of every order passed by the [[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] under this section shall be forwarded to the appellant and the [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).].[23-A. Appealable orders before Commissioner (Appeals).-(1) Any person-(a)objecting to the amount of net wealth determined under this Act; or(b)objecting to the amount of wealth-tax determined as payable by him under this Act; or(c)denying his liability to be assessed under this Act; or(d)objecting to any penalty imposed by the Assessing Officer under section 18 or section 18-A; or(e)objecting to any order of the Assessing Officer under sub-section (2) of section 20; or .(f)objecting to any penalty imposed by the Assessing Officer under the provisions of section 221 of the Income-tax Act as applied under section 32 for the purposes of wealth-tax; or(g)objecting to any order made by the Assessing Officer under section 22 treating him as the agent of a person residing outside India; or(h)objecting to any order of the Assessing Officer under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section; or(i)objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section; or(j)objecting to any penalty imposed by the Deputy Director or Deputy Commissioner under section 18-A, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner and on payment of a fee of two hundred and fifty rupees.Explanation .-For the purposes of this sub-section, where on or before the 1st day of October, 1998, the post of Deputy Commissioner has been redesignated as Joint Commissioner and the post of Deputy Director has been redesignated as Joint Director, the references in this sub-section for "Deputy Commissioner" and "Deputy Director" shall be substituted by "Joint Commissioner" and "Joint Director" respectively.
