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CA Final · Direct Tax Laws & International Taxation · Appeals and Revision

A Commissioner received an assessee's revision application under section 378 of the Income-tax Act, 2025 in the financial year 2026-27, so the order is due by 31 March 2028. A High Court stayed the proceedings, and the stay period excluded under section 378(8) leaves only 25 days of the original time. How is the limitation treated?

The remaining period is extended to sixty days. Under section 378(9), if the time left after excluding the stay period under section 378(8) is less than sixty days, it is extended to sixty days. Here only 25 days remain, so sixty days apply.

  1. AThe order must be passed within the remaining 25 days
  2. BThe remaining period is extended to sixty days under section 378(9)Correct
  3. CThe proceeding lapses and the application is deemed allowed
  4. DThe remaining period is extended to one year

Explanation

Section 378(8)(b) excludes the stay period. Under section 378(9), if the time left after exclusion is less than sixty days, it is extended to sixty days. 25 days is less than 60, so sixty days applies. The 25-day option ignores the extension.

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