Appealable orders before Joint Commissioner (Appeals).

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..... sessee, 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 the assessee objects to the amount of income assessed .....

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..... ter 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 the Commissioner (Appeals), regardless of anything contained in sub-sections (1) and (3)(a), who .....

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