Appeals to Appellate Tribunal.

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..... eals) in respect of levy of penalty under Chapter XIV relating to Penalties; (d) an Assessing Officer in consequence of an order of the Commissioner under section 191; (e) an Assessing Officer in pursuance of the directions of the Dispute Resolution Panel; and (f) the income-tax authorities referred to in clauses (a) to (e) above, under section 161, in respect of the orders mentioned in the said c .....

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..... the Commissioner, as the case may be. (5) The Assessing Officer or the assessee may, on receipt of notice that an appeal against the order of the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, file a memorandum of cross-objection against any part of the order of the Commissioner (Appeals) within a period of thirty days of the receipt of the .....

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