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

Gupta Exports filed an application for revision under section 378 on 20 September 2026 (financial year 2026-27). No stay by any court exists and no rehearing under section 244(2) occurred. By when must the Competent Authority pass the order on this application under section 378(7)?

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. The application was made in 2026-27, which ends on 31 March 2027, so the deadline is 31 March 2028.

  1. A20 September 2027
  2. B31 March 2028Correct
  3. C31 March 2027
  4. D19 November 2026

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 was made in FY 2026-27, which ends on 31 March 2027. One year from then is 31 March 2028. 20 September 2027 wrongly counts one year from the application date.

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