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

Kavya Industries applied for revision under section 378 of the Income-tax Act, 2025 on 20 November 2026, which falls in the financial year ending 31 March 2027. No stay or rehearing period applies. By what date must the order on the application be passed?

The order must be passed by 31 March 2028. Section 378(7) runs the one-year limit from the end of the financial year in which the application was made, here the year ending 31 March 2027, not from the application date.

  1. A19 November 2027
  2. B31 March 2027
  3. C31 March 2028Correct
  4. D20 November 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 financial year ends on 31 March 2027, so the deadline is 31 March 2028. Counting one year from the application date gives 19 or 20 November 2027, which uses the wrong base.

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