Appealability of assessment orders expanded to include search-related provisions; Commissioner may direct appeals to the tribunal. The amendment broadens which assessment and rectification orders are appealable to include orders arising from search-related assessment provisions and orders passed with Commissioner approval; it also authorises the Commissioner to direct the Assessing Officer to appeal orders resulting from Dispute Resolution Panel directions to the Appellate Tribunal, prescribes the temporal limit for such appeals, and permits either party to file cross-objections within the stipulated period for disposal by the Appellate Tribunal as if timely filed.