Section 24(1). Appeal against assessment

Any assessee objecting to the amount of income or the amount of tax as determined under section 20 or denying his liability to be assessed under this Act or objecting to any order passed against him under section 21 or 22 made by the Agricultural Income-tax Officer, may appeal to the Assistant Commissioner of Agricultural Income-tax against the assessment or against such order:

Provided that no appeal shall lie in respect of an assessment made under sub-section (4) of section 20.