(a)in sub-section (2),-(i)for the opening words "An appeal under this sub-section shall be-"the words Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this subsection shall be-" shall be substituted;(ii)in clause (a), for the words "communicated to the appellant", the words "received by the assessee or the Chief Commissioner or Commissioner" shall be substituted;(iii)clause (b) shall be omitted;
