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

Anand Traders applied for revision under section 378 of the Income-tax Act, 2025 on 12 August 2026, falling in the financial year 2026-27. Ignoring any exclusions, by which date must the revision order on the application be passed?

The order must be passed by 31 March 2028. Section 378(7) allows one year from the end of the financial year in which the application is made. Since the application was made in 2026-27, which ends 31 March 2027, the deadline is 31 March 2028.

  1. A11 August 2027
  2. B31 March 2027
  3. C31 March 2028Correct
  4. D12 August 2028

Explanation

Section 378(7) requires an order within one year from the end of the financial year in which the application is made. The application falls in FY 2026-27, which ends on 31 March 2027. One year from that is 31 March 2028. Counting from the application date gives the wrong base.

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