(4)The Commissioner shall not revise any order under this section in the following cases-(a)where an appeal against the order lies to the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [or to the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or(b)where the order is pending on an appeal before the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).]; or(c)where the order has been made the subject of an appeal [to the Commissioner (Appeals) or] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] to the Appellate Tribunal.
