Jurisdiction of Commissioners of Income-tax (Appeals): specified high-value assessments and ancillary orders lie to Commissioner (Appeals) not AAC. Where an AAC disposed of an appeal before the appointed transitional date, any action required after that date in relation to such disposed appeals - including rectification applications filed after the date or compliance with Tribunal remand directions issued after the date - is to be taken by the AAC under section 39(2) of the Finance Act, 1977; rectification matters initiated before the appointed day are governed by section 154 and may be amended by the same or another AAC. 'Amount of income so assessed' refers to total income determined after set-offs; carry-forward items do not form part of the year's loss. Appeals against ancillary orders for assessment years within Board-notified classes lie to the Commissioner (Appeals), while pre-assessment orders not within subsection (2) remain appealable to the AAC.