Cases in which the applications for revision lie before the Appellate and Revisional Board.
155.
(1) An application for revision of an order under section 87 shall lie before the Appellate and Revisional Board, if such order is-(a) a final appellate order passed by an Assistant Commissioner or a Deputy Commissioner or an Additional commissioner under section 84; or
(b) a final order passed by Assistant Commissioner, a Deputy Commissioner or an Additional commissioner under section 85 or section 88 revising or reviewing, on his own motion, a final appellate order from an assessment passed under section 84.