5. Appealable Orders [Section 253].

The following matters may be referred to the Appellate Tribunal on an appeal by the assessee: (a)       an order passed by Deputy Commissioner (Appeals) (before 1-10-1998) or Commissioner (Appeals) relating to (i) rectification of mistake u/s 154 ; or (ii) decision given on an appeal u/s 250 ; or (iii) order of penalty u/s 271, or 271 A or 272 A ; or (b) an order passed by Commissioner u/s 263 under revisions ; or (ba) an order passed by an Assessing Officer u/s I I5VZC(l) ; or (c)        an order passed by a Chief Commissioner or a Director General or a Director u/s 272 A. (d)       an order passed by an Assessing Officer u/s I I5VZC(l). The Assessing Officer can file an appeal on directions from Commissioner to the Appellate Tribunal only when the Deputy Commissioner (Appeals) decides a point against the authorities in an appeal or in an order under Section 159. The appeal can be filed under this section within 30 days only.