Appeals to Joint Commissioner (Appeals) expand appellate route for specified assessing officer orders, with transfer and rehearing safeguards.

The substitution of section 246 creates appeals to the Joint Commissioner (Appeals) from specified orders of an Assessing Officer below Joint Commissioner, lists the categories of appealable intimations and assessments, provides a proviso excluding orders passed by or with approval of authorities above Deputy Commissioner, and sets out transfer powers between Commissioner (Appeals) and Joint Commissioner (Appeals), a rehearing requirement on transfer, a government-authorised scheme to enable technological elimination of direct interface in appellate proceedings, and Board power to exclude classes of cases; an Explanation defines "status."

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