(2)The Commissioner may, if he objects to any order passed by a [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [before the 1st day of October, 1998] [ Inserted by Act 21 of 1998, Section 52 (w.e.f. 1.10.1998).] [or, as the case may be, a Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] under [section 154 or section 250,] [ Inserted by Act 31 of 1964, Section 12 (w.e.f. 6.10.1964).] direct the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] to appeal to the Appellate Tribunal against the order.
