Held that  the assessee can file appeals before the Commissioner (Appeals) only against the orders passed under specific sections mentioned in section 246A of the Income-tax Act, 1961. The assessee had filed appeal against the letter of the ITO to the assessee for recovery of the outstanding demand under section 234E of the Act. Since the letter of the ITO was not mentioned in section 246A of the Act, it was not an appealable order for the purpose of section 246A of the Act. The Commissioner (Appeals) had rightly dismissed the appeal of the assessee as not maintainable.(AY.2013-14, 2014-15, 2015-16)