- An appeal against an assessment [order, or penalty order] [Inserted by Notification No. S.O. 2745(E), dated 13.8.2020.] made by the National e-assessment Centre under this Scheme shall lie before the Commissioner (Appeals) having jurisdiction over the jurisdictional Assessing Officer and any reference to the Commissioner (Appeals) in any communication from the National e-assessment Centre shall mean such jurisdictional Commissioner (Appeals).
