Appealable orders before Joint Commissioner (Appeals).

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....oner (Appeals). (1) Any assessee or any deductor or any collector, 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 or deductor or collector objects to the adjustments made therein; or ....

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