Amendment to appeal references expands covered appeals to include High Court appeals under the specified provision. The Finance (No. 2) Act, 1998 amends section 28 of the Wealth-tax Act by substituting the words 'under section 27' with 'under section 27 or an appeal filed before the High Court under section 27A,' with effect from the 1st day of October, 1998, thereby extending the section 28 reference to include High Court appeals under section 27A.