Section 23(7) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(7)Notwithstanding anything in sub-section (6), an order in revision under this section may be passed at any time in respect of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.
