Appeals to Appellate Tribunal.

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....sp;      (b) a Commissioner under section 98 and section 191;           (c) a Commissioner or Commissioner (Appeals) 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 sec....

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....se of a public sector company, irrespective of the fact whether the order is prejudicial to the company or the revenue, which shall lie to the Authority as referred to in section 257.    (4) Every appeal under sub-section (1), or sub-section (2), shall be preferred within a period of sixty days from the date on which the order sought to be appealed against is communicated to the as....