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

Kiran Traders filed an application for revision under section 378 of the Income-tax Act, 2025 on 20 November 2026, which falls in the financial year 2026-27 ending 31 March 2027. No stay or rehearing period applies. By which date must the order on the application be passed 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, and the application was made in the year ending 31 March 2027.

  1. A19 November 2027
  2. B31 March 2027
  3. C31 March 2028Correct
  4. D20 May 2027

Explanation

Section 378(7) requires an order within one year from the end of the financial year in which the application is made. The year ends on 31 March 2027, so the limit is 31 March 2028. The 19 November 2027 option wrongly counts one year from the date of application.

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