30. Appeal against assessment under this Act.—(1) Any assessee objecting to the amount
[of income assessed under section 23 or section 27, or the amount of loss computed under section 24 or the amount of tax determined under section 23 or section 27], or denying his liability to be assessed under this Act,
[or objecting to the cancellation by an Income-tax Officer of the registration of a firm under sub-section (4) of section 23 or to a refusal to register a firm under sub-section (4) of section 23 or section 26A] or to make a fresh assessment under section 27, or
[objecting] to any order
* * under sub-section (2) of section 25
[or section 25A]
[or sub-section (2) of section 26] or section 28 made by an Income-tax Officer,
[or objecting to any penalty imposed by an Income-tax Officer under sub-section (6) of section 44E or sub-section (5) of section 44F or sub-section (1) of section 46, or objecting to a refusal of an Income-tax Officer to allow a claim to a refund under section 48, 49 or 49F, or to the amount of the refund allowed by the Income-tax Officer under any of those sections, and any assessee, being a company, objecting to an order made by an Income-tax Officer under sub-section (1) of section 23A], may appeal to the
[Appellate Assistant Commissioner] against the assessment or against such refusal or order:
[Provided that no appeal shall lie against an order under sub-section (1) of section 46 unless the tax has been paid:Provided further that where the partners of a firm are individually assessable on their shares in the total income of the firm, any such partner may appeal to the Appellate Assistant Commissioner against any order of an Income-tax Officer determining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners, but in respect of matters which are determined
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