(2)[ Notwithstanding anything contained in sub-section (1), any assessee aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][before the 1st day of June, 2000,] [Inserted by Act 10 of 2000, Section 65 (w.e.f. 1.6.2000).] against such order-(a)[an intimation or order specified in sub-section (1) where such intimation is sent or such order] [ Substituted by Act 32 of 1994, Section 46, for " an order specified in sub-Section (1) where such order" (w.e.f. 1.6.1994).] [is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 120 or section 124; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](b)an order specified in clauses (a) to (e) (both inclusive) and clauses (i) to (l) (both inclusive) of sub-section (1) ] [or an order under section 104, as it stood immediately before the 1st day of April, 1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987 or any earlier assessment year] [ Inserted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).][made against the assessee, being a company; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](c)an order of assessment made after the 30th day of September, 1984, on the basis of the directions issued by the Deputy Commissioner under section 144-A;(d)an order made by the Deputy Commissioner under section 154;](da)[ an order of assessment made by an Assessing Officer under clause (c) of section 158-BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132-A, on or after the 1st day of January, 1997; [ Inserted by Act 14 of 1997, Section 8 (w.r.e.f. 1.1.1997).](db)an order imposing a penalty under sub-section (2) of section 158-BFA;](e)[ an order imposing a penalty under section 271-B ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][or section 271-BB] [ Inserted by Act 12 of 1990, Section 50 (w.r.e.f. 1.4.1990).];(ee)[ an order made by a Deputy Commissioner imposing a penalty under section 271-C, section 271-D or section 271-E;] [ Inserted by Act 12 of 1990, Section 41 (w.r.e.f. 1.4.1990).](f)[ an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272-A; ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).](ff)[ an order made by a Deputy Commissioner imposing a penalty under section 272-AA;] [ Inserted by Act 3 of 1989, Section 43 (w.r.e.f. 1.4.1989).](g)[ an order imposing a penalty under Chapter XXI by the Income-tax Officer or the ] [Substituted by Act 3 of 1989, Section 43, for Clause (g) (w.e.f. 1.4.1989).][Assistant Commissioner or Deputy Commissioner] [ Substituted by Act 21 of 1998, Section 3 (w.e.f. 1.10.1998).][, where such penalty has been imposed with the previous approval of the Deputy Commissioner under sub-section (2) of section 274;] [Substituted by Act 3 of 1989, Section 43, for Clause (g) (w.e.f. 1.4.1989).](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).]
