Right of appeal expanded to include deductors, enabling challenge to specified assessment and reassessment orders under amended tax provisions.

The amendment authorizes appeals by substituting "assessee aggrieved" with "assessee or any deductor aggrieved," extends the scope of objectionable orders by including both the regular assessment provision and the provision addressing objections by taxpayers or deductors, revises exception clauses to exclude orders passed on directions of the Dispute Resolution Panel or the specific reassessment category, inserts appeals against transfer pricing adjustment assessments or reassessments, and updates cross references to capture related penalty and procedure provisions, with staggered commencement dates.

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