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<h1>Section 246: Appeal Rights for Income Tax Orders Below Joint Commissioner, Covers Assessments, Adjustments, Penalties, and Transfers.</h1> Section 246 outlines the appealable orders before the Joint Commissioner (Appeals) for income tax matters. An assessee can appeal against specific orders from an Assessing Officer below the rank of Joint Commissioner, including orders related to adjustments, assessments, reassessments, and penalties. Appeals cannot be filed if the order is approved by a higher authority. Pending appeals can be transferred between the Commissioner (Appeals) and Joint Commissioner (Appeals), with the appellant given a chance to be reheard. The Central Government may implement schemes to streamline the appeals process, ensuring transparency and accountability.