Section 357 — Appealable orders before Commissioner (Appeals)

Any assessee or any deductor or any collector, aggrieved by any of the
following orders, may appeal to the Commissioner (Appeals) against—
( a) an order passed by a Joint Commissioner under section 231(4)(b);
or
( b) an order against the assessee where the assessee denies his liability
to be assessed under this Act; or
( c) an order being an intimation under section 270(1) or 399(1), where
the assessee or the deductor or the collector objects to the adjust-
ments made therein; or
( d) any order of assessment under section 270(10), except an order
passed in pursuance of directions of the Dispute Resolution Panel
or an order referred to in section 274(12) or 271, where the assessee
objects to the income assessed, or to the amount of tax determined,
or to the amount of loss computed, or to the status under which he
is assessed; or
( e) an order of assessment, reassessment or recomputation under
section 279 [except an order passed in pursuance of directions
of the Dispute Resolution Panel or an order referred to in section
274(12)] or 283; or
( f) an order made under section 169(3)(a); or
( g) an order made under section 287 or 288 having the effect of
enhancing the assessment or reducing a refund or an order refusing
to allow the claim made by the assessee under either of the said
sections except an order referred to in section 274(12); or
( h) an order made under section 306 treating the assessee as the agent
of a non-resident; or
( i) an order made under section 313(2) or (4); or
( j) an order made under section 315; or
( k) an order made under section 398; or
( l) an order made under section 431; or
( m) an order made under section 434; or
( n) an order imposing or enhancing a penalty under Chapter XXI; or
( o) an order imposing a penalty under section 412; or
( p) an order passed under section 294(1)(c); or
( q) an order imposing a penalty under section 298(2); or
( r) an order made by an Assessing Officer under the provisions of this
Act in the case of such person or class of persons, as the Board may,
having regard to the nature of the cases, the complexities involved
and other relevant considerations, direct.