Amendment to section 18C expands appellate references to include appeals under section 27A, altering procedural scope. Amendment to section 18C of the Wealth-tax Act, effective 1 June 2002, inserts references to appeals under section 27A before the High Court into sub-section (1) and substitutes wording so that appeals are expressed 'in appeal before the High Court under section 27A or the Supreme Court under section 29'; sub-section (4)(b) is similarly substituted to reflect the same appellate phrasing.