Appeals to Appellate Tribunal.

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..... (c) a Commissioner or Commissioner (Appeals) in respect of levy of penalty under Chapter XIV relating to Penalties; (d) an Assessing Officer in consequence of an order of the Commissioner under section 191; (e) an Assessing Officer in pursuance of the directions of the Dispute Resolution Panel; and (f) the income-tax authorities referred to in clauses (a) to .....

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..... m the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be. (5) The Assessing Officer or the assessee may, on receipt of notice that an appeal against the order of the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, file a memorandum of cross-objection against any .....

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