Appealable orders before Joint Commissioner (Appeals).

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....ssioner (Appeals). 356. (1) Any assessee, aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against-- (a) an order being an intimation under section 270(1) or 399(1), where the assessee objects to the making of adjustments; or (b) an order under section 270(10) or 271, where th....

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.... (a) any appeal filed against an order referred to in sub-section (1) and any matter arising out of or connected with such appeal, which is pending before the Commissioner (Appeals), to the Joint Commissioner (Appeals); or (b) any appeal which is pending before a Joint Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to t....