What means Command column in sp_who2 and text column in sys.dm_exec_sql_text?
The text value shows the procedure in which the statement that is being executed resides. The Command references the action of the executing statement within the procedure

To find the exact statement within the procedure that is being called, you'll need to use the statement_start_offset and statement_end_offset from dm_exec_requests.

Add the following to the list of columns selected:

,SUBSTRING(text, (statement_start_offset/2)+1,
                            ((CASE statement_end_offset WHEN -1 THEN DATALENGTH(text)
                                  ELSE statement_end_offset
                                END - statement_start_offset)/2)+1)