Section 24(3) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(3)The power of the Principal Commissioner or the Commissioner under sub-section (2) to revise an order shall not extend to such order—(a)against which an appeal has not been filed but the time for filing an appeal before the Commissioner (Appeals) has not expired;(b)against which an appeal is pending before the Commissioner (Appeals); or(c)which has been considered and decided in any appeal.
