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

Rohit Mehra, an assessee, received an assessment order that he did not appeal against. The appeal period to the Commissioner (Appeals) is still running and he has not waived his right of appeal. He files an application before the Principal Commissioner seeking revision of that 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 but has not been filed and the appeal time has not expired. The assessee's own application for revision does not cure this bar.

  1. AThe Principal Commissioner can revise the order since the assessee himself applied for revision
  2. BThe Principal Commissioner cannot revise the order, because an appeal lies, has not been made and the time to appeal has not expiredCorrect
  3. CThe Principal Commissioner can revise only if the fee of Rs. 500 is doubled
  4. DThe Principal Commissioner can revise only if the assessee waives the right to claim any refund

Explanation

Section 378(5)(a) bars revision where an appeal lies to the 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 option on a doubled fee is wrong because the fee is a fixed Rs. 500 and does not override the bar.

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