(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).]