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

Rohan Traders filed an application for revision before the Commissioner on 20 August 2026, which falls in the financial year 2026-27. No stay by any court and no rehearing opportunity applies. Under the Income-tax Act, 2025 as given, by when must the order on the application be passed, and what fee must accompany the application?

The order must be passed by 31 March 2028, with a fee of Rs. 500. The time limit runs for one year from the end of the financial year in which the application is made, here 2026-27, not from the filing date. The application must be accompanied by the Rs. 500 fee.

  1. ABy 31 March 2027; fee of Rs. 500
  2. BBy 31 March 2028; fee of Rs. 500Correct
  3. CBy 19 August 2027; fee of Rs. 500
  4. DBy 31 March 2028; no fee is payable

Explanation

An order on the assessee's application must be passed 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 31 March 2027, so the deadline is 31 March 2028. The application must carry a fee of Rs. 500. Counting one year from the filing date is the wrong base.

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