(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).]