The following matters may be referred to the Appellate Tribunal on an appeal by the assessee:
(a) an order passed by Deputy Commissioner (Appeals) (before 1-10-1998) or Commissioner (Appeals) relating to
(i) rectification of mistake u/s 154 ; or
(ii) decision given on an appeal u/s 250 ; or
(iii) order of penalty u/s 271, or 271 A or 272 A ; or
(b) an order passed by Commissioner u/s 263 under revisions ; or
(ba) an order passed by an Assessing Officer u/s I I5VZC(l) ; or
(c) an order passed by a Chief Commissioner or a Director General or a Director u/s 272 A.
(d) an order passed by an Assessing Officer u/s I I5VZC(l).
The Assessing Officer can file an appeal on directions from Commissioner to the Appellate Tribunal only when the Deputy Commissioner (Appeals) decides a point against the authorities in an appeal or in an order under Section 159. The appeal can be filed under this section within 30 days only.