(7)Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6) may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, ] [ Inserted by Act 27 of 1998, Section 60 (w.e.f. 1.10.1998).] [National Tax Tribunal,] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).] [the High Court or the Supreme Court.] [ Inserted by Act 27 of 1998, Section 60 (w.e.f. 1.10.1998).]Explanation 1. - An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.Explanation 2. - For the purposes of this section, the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] shall be deemed to be an authority subordinate to the Commissioner.F.-General
