Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders

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..... her relevant considerations, hereby directs that any assessee aggrieved by any of the following orders NOTIFICATION NO. 2133 DATED 7-7-1978 In exercise of the powers conferred by clause ( i ) of sub-section (2) of section 246 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other re .....

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..... the assessee objects to the amount of 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, and the amount of income so assessed or the amount of loss so computed exceed one lakh rupees ; ( iii ) an order specified in clauses ( d ) to ( o ) (both inclusive) of sub-section (1) of section 246 in the case of persons or cl .....

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