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          <h1>Assessee can appeal certain Assessing Officer orders (Sections 143,144,147,200A,201,206C/206CB; penalties Chapter XXI) to Joint Commissioner (Appeals)</h1> Any assessee aggrieved by specified orders of an Assessing Officer (below Joint Commissioner) - including assessment intimations and assessments under sections 143, 144, 147, 200A, 201, 206C/206CB, penalties under Chapter XXI, and amendments under sections 154/155 affecting those orders - may appeal to the Joint Commissioner (Appeals), except where those orders were passed with prior approval of an authority above Deputy Commissioner. The Board may transfer appeals between Joint Commissioner (Appeals) and Commissioner (Appeals), and transferred appellants are entitled to be reheard. The Central Government may notify schemes to streamline appellate disposal, and the Board may exclude classes of cases from the appeal route to the Joint Commissioner (Appeals).

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