Appeal to Commissioner (Appeals): preserves remedy against assessment, reassessment, penalty and refund orders under income tax law. An assessee, deductor or collector may appeal to the Commissioner (Appeals) against specified orders including assessment and intimation orders (such as under section 115VP(3)(ii), section 143(1)/(1B) and section 143(3)), reassessment and search-based assessment orders (sections 147, 153A, 158BC with specified temporal qualifications), and exclusions for orders pursuant to the Dispute Resolution Panel. Appeals also cover fringe benefit valuation, transfer pricing adjustments under section 92CD(3), rectification and agency orders under sections 154/155 and 163, penalty orders across listed provisions, TDS/TCS defaults, refund orders, and miscellaneous succession, partition and partnership-related orders, with appeal rights available to any person aggrieved.