Appeal transfer power allows tax authorities to move appeals from deputy to commissioner, with appellant's right to reopen or rehear.

Amendments update objection rights against assessments and penalties, replace certain objection clauses, and establish a transfer mechanism by which senior tax authorities may transfer appeals pending before a deputy appellate officer to the commissioner level appellate forum; the commissioner may continue the matter from its transferred stage, and the appellant may demand reopening of prior proceedings or rehearing.

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