Section 37(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)In the case of an application for revision under this section by the assessee the Commissioner shall not revise any order if-(a)the order has been made more than one year previously; or(b)where an appeal against the order lies to the Assistant Commissioner or to the Appellate Tribunal but has not been made, the time within which such appeal may be made has not expired, or, in the case of an appeal to the Appellate Tribunal, the assessee has not waived his right of appeal; or(c)where an appeal against the order has been made to the Assistant Commissioner, the appeal is pending before the Assistant Commissioner; or(d)the order has been made the subject of an appeal to the Appellate Tribunal.
