The order which has been subject to an appeal under before Appellate Authority (section 107) as well as orders of Appellate Authority which are appealed before Tribunal cannot be reviewed by Review authority.
However, review authority could pass an order under revisionary power on any point which has not been raised and decided in an appeal before Appellate Authority. Such revision order could be passed within 1 year from the date of the order of Appellate Authority or 3 years from the date of the original order whichever is later.
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner : FAQ NO. 15)