Appealability of income tax orders: right to appeal specified assessing officer determinations to Joint Commissioner (Appeals), with transfer and rehearing rules. Any assessee aggrieved by specified orders of an Assessing Officer below the rank of Joint Commissioner may appeal to the Joint Commissioner (Appeals), including intimations and assessments under provisions such as sections 143 and 147, orders under withholding or collection provisions, orders under section 201, penalties under Chapter XXI, and amendments under sections 154 or 155. Transfers between Commissioner (Appeals) and Joint Commissioner (Appeals) are permissible, transferred appeals proceed from their existing stage, and appellants receive an opportunity of being reheard.