Following orders or decisions cannot be reviewed by a revision authority
(a) order has been subject to an appeal under before Tribunal (under section 112) or High Court (under section 117) or Supreme Court (under section 118); or
(b) the period of 6 months as specified under 107(2) for preferring an appeal by department before Appellate Authority has not yet expired or
(c) where more than three years have expired after the passing of the decision or order sought to be revised.
(d) where the order has already been taken for revision under this section at any earlier stage.
(e) revisionary order passed under this section [i.e. section 108(1)].
(ICAI FAQ PUBLICATIONS 06-09-2017 Revisional Powers of Chief Commissioner or Commissioner: FAQ NO. 16)