86. No appeal or revision in certain cases

Notwithstanding anything contained in section 82, 83 and 84, no appeal or revision shall lie against, –

(a) a notice or summons issued under this Act for the purpose of assessment or for any other purpose including for recording statements; or

(b) a direction to maintain certain accounts or furnish certain information, statement, statistics or return; or

(c) an order for impounding, seizure or retention of accounts, registers or documents; or

(d) an interim order passed in assessment or other proceeding, subject however, it will be open to the party aggrieved to challenge such interim order in any appeal or revision preferred against the final order;

(e) any guide–lines formulated, instructions issued, directions given or orders passed by the Commissioner under section 91.