129. Appeal to the Appellate Additional Commissioner.-

(1)   Any assessee objecting to an order made by Deputy Commissioner under section 59 or 59A where any adjustment has been made under subsection (3) or sub-section (2), respectively, of those sections, 62, 63, 65, 68, 75, 80, 80A, 91, 98, 99, 105 to 112 (inclusive), 114 or sub-section (2) of section 148, or an order under section 52, treating a person to be an assessee in default, or an order under section 78, treating the assessee as an agent of a non resident, or an order under section 156 refusing to rectify the mistake, either in full or in part, as claimed by the assessee or having the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the assessee may appeal to the Appellate Additional Commissioner against such order.

(2)   No appeal under sub-section (1) shall lie against any order of assessment unless the tax payable under section 54 and not less than fifteen per cent of the amount of tax assessed has been paid.