(2)The Commissioner may, if he is not satisfied as to the correctness of any order passed by [a Commissioner (Appeals) under sub-section (10) of section 23-A] [ Substituted by Act 21 of 1998, Section 70, for " a Deputy Commissioner (Appeals) or a Commissioner (Appeals) under section 23" (w.e.f. 1.10.1998).] direct the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.[(2-A) The ] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer " (w.e.f. 1.4.1988).][or the assessee, as the case may be, on receipt of notice that an appeal against the order of ] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ] [* * *] [ Omitted by Act 21 of 1998, Section 70 (w.e.f. 1.10.1998).][the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Sch.V (w.e.f. 10.7.1978).] [has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross objections, verified in the prescribed manner against any part of the order of ] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ] [* * *] [ Omitted by Act 21 of 1998, Section 70 (w.e.f. 1.10.1998).][the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Sch.V (w.e.f. 10.7.1978).] [and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).] [Inserted by Act 46 of 1964, Section 23 (w.e.f. 1.4.1965). ]
