CA Final · Direct Tax Laws & International Taxation · Appeals and Revision
Greenfield Agro Ltd filed an application for revision under section 378 on 20 August 2026, which falls in the financial year 2026-27. There was no stay and no rehearing under section 244(2). By what date must the Competent Authority pass the order on this application?
The order must be passed by 31 March 2028. Under section 378(7) the one-year period runs from the end of the financial year in which the application was made, which here ends on 31 March 2027.
- A20 August 2027
- B31 March 2027
- C31 March 2028Correct
- D19 October 2026
Explanation
Section 378(7) requires the order within one year from the end of the financial year in which the application is made. The year of application ends on 31 March 2027, so the order is due by 31 March 2028. Taking one year from the filing date gives 20 August 2027, which uses the wrong starting point.
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