Appealability expanded to include penalty and Joint Commissioner orders, aligning more orders with the Appellate Tribunal's jurisdiction. The amendment expands appealability to the Appellate Tribunal by adding certain penalty orders and by making orders passed by Joint Commissioner (Appeals) in correction, assessment, penalty and related proceedings appealable; it also treats orders by higher administrative officers and amendments to such orders as appealable, and makes procedural provisions applicable to both Joint Commissioner (Appeals) and Commissioner (Appeals), including permitting cross objections in all classes of appealable cases.