Section 12(2) in The Companies (Profits) Surtax Act, 1964
(2)The Commissioner may, if he objects to any order passed by the [Chief Commissioner or Commissioner (Appeal)] [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ] under any provision of this Act, direct the [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] to appeal to the Appellate Tribunal against the order.
