Appeal rights to Commissioner of Income-tax (Appeals) affirmed for non-company assessees challenging assessment orders under specified assessment provisions A Central Board of Direct Taxes notification directs that any assessee other than a company may appeal to the Commissioner of Income-tax (Appeals) against specified assessment orders where the assessee denies liability or disputes an assessment, objects to amount of income assessed, tax determined, loss computed, or status of assessment, and the amount of income so assessed or loss computed exceeds the prescribed income threshold; it also covers additional specified order types for such classes of persons and supersedes the earlier notification.