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

Kavita Exports Ltd. filed an application for revision under section 378 of the Income-tax Act, 2025 on 12 November 2026 (financial year 2026-27). The application was accompanied by the prescribed fee. No stay or rehearing period applies. By what date must the Competent Authority pass the order on this application?

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 filed in FY 2026-27, which ends on 31 March 2027.

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

Explanation

Section 378(7) requires the 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, so the deadline is 31 March 2028. The date 11 November 2027 wrongly counts one year from the application date.

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