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<h1>Appeals to Joint Commissioner (Appeals) allowed against certain subordinate assessing-officer orders, with rehearing and transfer powers</h1> The provision permits appeals to the Joint Commissioner (Appeals) against specified subordinate assessing-officer orders (intimations involving adjustments, assessment/reassessment/recomputation, certain orders under specified sections, penalties, and amendments to those orders), bars appeals where the impugned order was made by or with prior approval of an authority above Deputy Commissioner, and empowers transfer between Commissioner (Appeals) and Joint Commissioner (Appeals) with a rehearing right and scheme powers to modify procedure or eliminate appellant interface. Compared with the Bill, the Act broadens standing to include deductors and collectors, clarifies timing/language on adjustments, tightens transfer drafting, and links the definition of 'status' to the next section.