Section 17(4) in The Companies (Profits) Surtax Act, 1964
(4)The [Chief Commissioner or Commissioner] [Substituted for the word "Commissioner" by the Act 04 of 1988, section 187] shall not revise any order under this section in the following cases -(a)[ where an appeal against the order lies to the Commissioner (Appeals) 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 Appellate Tribunal, the assessee has not waived his right of appeal; or [Substituted by the Act 29 of 1977, section 39](b)where the order is pending on an appeal before the Commissioner (Appeals);]
