Appeals to Appellate Tribunal: expansion to cover penalties under section 270A and procedural changes effective dates included. The amendment broadens appealability to the Appellate Tribunal to include orders imposing penalties for under reporting and misreporting of income, effective 1 April 2017; omits sub sections permitting a Principal Commissioner or Commissioner to direct Assessing Officer appeals and substitutes sub section (4) to permit filing of memoranda of cross objections within thirty days, effective 1 June 2016; and substitutes the proviso to provide retrospective fee exemption for specified appeals and cross objections from 1 July 2012.