(7)Notwithstanding anything contained in sub-section (6), an order in revision under that sub-section may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, [the National Tax Tribunal,] [Inserted by Act 21 of 1998, section 83 (w.e.f. 1-10-1998).] the High Court or the Supreme Court.]
