Section 12(1) in The Companies (Profits) Surtax Act, 1964
(1)Any assessee aggrieved by an order passed by a Commissioner under section 16, or an order passed by an [Chief Commissioner or Commissioner (Appeal)] [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ] under any provision of this Act, may appeal to the Appellate Tribunal against such order.
