(h)[ an order made by an Assessing Officer (other than Deputy Commissioner) under the provisions of this Act in the case of such person or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).]