(i)

Appeals against orders of the assessment/ penalty where the amount in respect of which the appeal has been preferred (hereinafter referred to as the said amount) exceeds Rs. 10,00,000/-

(ii)

Appeals against any other orders passed by an officer not below the rank of an Asstt. Commissioner in original jurisdiction.

(i)

Appeals against orders of assessment/ penalty passed by an Assessing Authority not below the rank of Asstt. Commissioner where the said amount does not exceed Rs. 10,00,000/-.

(ii)

Appeals against orders of assessment/ penalty passed by any other Assessing Authority where the said amount exceeds Rs.2,00,000/-.but does not exceed Rs. 10,00,000-.

(i)

Appeals against orders of assessment/ penalty penalty passed by any officer below the rank of an Asstt Commissioner where the said amount does not exceed Rs. 2,00,000/-.

(ii)

Appeals against any other orders passed by an officer below the rank of an Asstt. Commissioner not including penalty orders.