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    <description>The Schedule lists categories of orders appealable before Commissioner (Appeals), including intimations disputing tax-base adjustments; assessment, reassessment and best-judgment orders arising from business reorganisation, partition, non-resident activities, persons leaving India, unincorporated bodies, transfers to avoid tax, discontinued businesses, changes in constitution and succession; orders treating an assessee as agent of a non-resident; orders against deductors or collectors; interest charges for failure to pay or deduct tax; refund orders; and orders imposing or enhancing penalties, typically passed by the Assessing Officer or Processing Authority.</description>
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