Under section 2(12) of the Income-tax Act, 2025, which of the following is NOT an "Assessing Officer"?

Section 2(12) makes an Assistant or Deputy Commissioner, Assistant or Deputy Director or Income-tax Officer with jurisdiction an Assessing Officer, and also an Additional or Joint Commissioner or Director directed under section 241(5)(b). "A Commissioner (Appeals)" decides appeals against assessments and is not an Assessing Officer. A Joint Commissioner can act as an Assessing Officer when so directed.