Appeal right for high-wealth assessees: specified orders must be appealed to the Commissioner of Wealth-tax (Appeals).
A statutory direction requires any assessee whose net wealth exceeds the specified threshold and who is aggrieved by an order within the enumerated appealable categories to appeal to the Commissioner of Wealth-tax (Appeals); the direction is issued under the statute and takes effect from the stated effective date.

Delegation of appellate functions: Income tax appeals commissioners authorised to act as wealth tax appeals commissioners within aligned jurisdictions.
A delegation empowers a Commissioner of Income tax (Appeals) to perform the functions of a Commissioner of Wealth tax (Appeals) for individuals and Hindu undivided families assessable in the Income tax Wards, Circles, Districts and Ranges where that commissioner holds jurisdiction, in respect of orders specified in clauses (a)-(d) of sub section (1A) of section 23 of the Wealth tax Act and for other persons or classes as the Board may direct; the delegation is exercised under the statutory enabling provision and has a specified commencement.

Commissioner of Income-tax (Appeals) empowered to exercise Commissioner of Gift-tax (Appeals) functions within overlapping jurisdiction.
The notification empowers every person appointed as a Commissioner of Income-tax (Appeals) to exercise the functions of a Commissioner of Gift-tax (Appeals) within the Income-tax Wards, Circles, Districts and Ranges where they have jurisdiction, in respect of persons assessable in those units aggrieved by the orders specified in clauses (a)-(d) of the relevant Gift-tax Act provision and in respect of such persons or classes as the Board may direct under the further-delegation provision.

Appeal rights for taxable gifts: appeals against specified orders go to the Commissioner of Gift tax (Appeals).
The Central Board of Direct Taxes directs that any assessee aggrieved by an order specified in clauses (d) to (h) of sub section (1) of section 22, in respect of assessment of a taxable gift under the assessment provision, shall appeal to the Commissioner of Gift tax (Appeals). The direction is issued under clause (e) of sub section (1A) of section 22 of the Gift tax Act, 1958 and takes effect on 10th July, 1978.