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

Mehta Textiles Ltd. received an assessment order passed by the Assessing Officer on 10 June, which was communicated to it on 14 June. The company has not filed any appeal and the time for filing an appeal to the Commissioner (Appeals) has not yet expired. It now applies to the Principal Commissioner for revision of this order under section 378 of the Income-tax Act, 2025. What is the position?

The Principal Commissioner cannot revise the order. Under section 378(5)(a), revision is barred where an appeal lies to the appellate authorities but has not been filed and the appeal period has not expired. The assessee's own application for revision does not override this bar.

  1. AThe Principal Commissioner can revise the order, because the assessee itself has applied for revision
  2. BThe Principal Commissioner cannot revise the order, because an appeal lies but has not been made and the appeal time has not expiredCorrect
  3. CThe Principal Commissioner can revise the order only if the assessee pays a fee of Rs. 1,000
  4. DThe Principal Commissioner can revise the order only after the Appellate Tribunal permits it

Explanation

Under section 378(5)(a), the Competent Authority shall not revise an order where an appeal lies to the Joint Commissioner (Appeals), Commissioner (Appeals) or Tribunal but has not been made and the time for appeal has not expired. The assessee's own application does not remove this bar. The fee is Rs. 500, not Rs. 1,000, and no Tribunal permission is involved.

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