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<h1>New Tax Appeal Rules: Individuals Can Appeal Orders Exceeding Rs. 1 Lakh to Commissioner, Excludes Companies, per Section 246(2)(i.</h1> Notification No. S.O.2044, dated June 4, 1979, issued by the Central Board of Direct Taxes, supersedes the previous Notification No. 2381 dated July 7, 1979. Under the powers of section 246(2)(i) of the Income-tax Act, 1961, it directs that any assessee, excluding companies, who is aggrieved by specific orders, may appeal to the Commissioner of Income-tax (Appeals). This applies to orders where the assessee disputes liability, assessment amounts, or status, provided the disputed amount exceeds one lakh rupees. It also includes certain orders specified in section 246(1)(d) to (o) for such individuals.