(6)An order under sub-section (3) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act.Explanation. - In this section,-(a)"appellate authority" means the [Deputy Commissioner (Appeals), the Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] or the Appellate Tribunal;(b)"case", in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of any penalty or fine on him.
