Section 27(4) in The Assam Agricultural Income-Tax Act, 1939
(4)The Commissioner shall not revise any order under this section in the following cases :(a)on petition under sub-section (2) where an appeal against the order lies under Section 36 and the assessee has not waived his right of such appeal, or(b)where the order is pending on appeal under Section 26.Provisions relating to appeals. - Notwithstanding anything contained in any law, as from the date of commencement of the provisions of this Act, all appeals pending on the date on which this Act comes into force shall stand transferred to the Deputy Commissioner or Taxes (Appeals) as may be directed in writing by the Commissioner of Taxes and shall be disposed of by the said authorities as if the appeals were preferred before them under Section 24.
