Appeals to Commissioner (Appeals) let taxpayers and deductors challenge specified assessment and penalty orders under tax law.

Provides a statutory right of appeal to the Commissioner (Appeals) for any assessee, deductor or collector aggrieved by specified orders, including Joint Commissioner orders, contested assessments, intimations involving disputed adjustments, assessment/reassessment/recomputation orders (subject to exclusions), orders enhancing assessments or reducing refunds, orders treating a person as agent of a non-resident, various other statutory orders, and penalty orders, with Board authority to direct additional classes of persons or orders subject to appeal.

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