TaxTMI 
TaxTMI 
Appealable orders before Commissioner (Appeals)
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.... (d) objecting to any penalty imposed by the Assessing Officer under section 18 or section 18A; or (e) objecting to any order of the Assessing Officer under sub-section (2) of section 20; or (f) objecting to any penalty imposed by the Assessing Officer under the provisions of section 221 of the Income-tax Act as applied under section 32 for the purposes of wealth-tax; or (g) objecting to any order made by the Assessing Officer under section 22 treating him as the agent of a person residing outside India; or  ....
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....s Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeals or matter from the stage on which it was on that day: Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceedings or any part thereof be re-opened or that he be re-heard. Explanation.-For the purposes of this sub-section, "appointed day" means the day appointed under section 246A of the Income-tax Act. ....
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....ficer. (7) The Commissioner (Appeals) may,- (a) at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal; (b) before disposing of any appeal, make such further enquiry as he thinks fit or cause further enquiry to be made by the Assessing Officer or, as the case may be, by the Valuation Officer. (8) In disposing of an appeal, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the assessment or penalty: ....