Revision of other orders
[Section-378 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 378(1) of Income Tax Act 2025
378(1) For any order, other than an order to which section 377 applies, passed by an authority subordinate to him, the Competent Authority may, either of his own motion or on an application by the assessee for revision,––
- (a) call for the record of any proceeding under this Act in which any such order has been passed;
- (b) make such inquiry or cause such inquiry to be made; and
- (c) subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.
Section 378(2) of Income Tax Act 2025
378(2) The Competent Authority shall not of his own motion revise any order under this section if the order has been made more than one year previously.
Section 378(3) of Income Tax Act 2025
378(3) In the case of an application for revision under this section by the assessee, the application shall be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier.
Section 378(4) of Income Tax Act 2025
378(4) The Competent Authority may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within the period as provided in sub-section (3), admit an application made after the expiry of the period specified in that sub-section.
Section 378(5) of Income Tax Act 2025
378(5) The Competent Authority shall not revise any order under this section in the following cases—
- (a) where an appeal against the order lies to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal, but has not been made and the time within which such appeal may be made has not expired; or
- (b) where the appeal lies to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or
- (c) where the order has been made the subject of an appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal.
Section 378(6) of Income Tax Act 2025
378(6) Every application by an assessee for revision under this section shall be accompanied by a fee of five hundred rupees.
Section 378(7) of Income Tax Act 2025
378(7) On every application by an assessee for revision under this section, an order shall be passed within one year from the end of the financial year in which such application is made.
Section 378(8) of Income Tax Act 2025
378(8) In computing the period of limitation under sub-section (7), the following period shall be excluded:—
- (a) the time taken in giving an opportunity to the assessee to be reheard under section 244(2); and
- (b) the period commencing on the date on which stay on any proceeding under this section has been granted by an order or injunction of any court and ending on the date on which certified copy of the order or injunction vacating the stay is received by the jurisdictional Principal Commissioner or Commissioner.
Section 378(9) of Income Tax Act 2025
378(9) If after the exclusion of the period provided in sub-section (8), the time limit for completion as provided in sub-section (6) is less than sixty days, such remaining period shall be extended to sixty days and such period of limitation shall be deemed to have been extended accordingly.
Section 378(10) of Income Tax Act 2025
378(10) Irrespective of anything contained in sub-section (7), an order in revision under that sub-section may be passed at any time in consequence of or to give effect to any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.
Section 378(11) of Income Tax Act 2025
378(11) For the purposes of this section,––
- (a) “Competent Authority” means the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner;
- (b) an order by the Competent Authority declining to interfere shall, not be deemed to be an order prejudicial to the assessee.
FAQs on Section 378 of Income Tax Act 2025
What type of orders can be revised under Section 378?
Only orders passed by an authority subordinate to the Competent Authority, other than those covered under Section 377, can be revised under Section 378.
Who is considered the Competent Authority under this section?
The Competent Authority includes the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner.
Can the Competent Authority revise an order on its own without an application?
Yes, the Competent Authority may revise an order of his own motion or on application by the assessee.
What conditions must be fulfilled for the Competent Authority to revise an order on its own motion?
The Competent Authority cannot revise an order on its own motion if more than one year has passed since the order was made.
What is the time limit for an assessee to file an application for revision?
The assessee must apply for revision within one year from the date the order was communicated or from when they otherwise came to know of it, whichever is earlier.
Can a delayed application by the assessee be accepted?
Yes, if the Competent Authority is satisfied that there was sufficient cause preventing the assessee from filing the application on time, the delay may be condoned.
What are the cases in which revision under Section 378 is not permitted?
Revision is not allowed if:
(a) An appeal lies against the order and the time for filing has not expired;
(b) The assessee has not waived the right to appeal;
(c) The order is already the subject of an appeal.
What fee must accompany a revision application under this section?
A fee of five hundred rupees must accompany the revision application filed by the assessee.
What is the time limit for disposal of a revision application?
An order must be passed within one year from the end of the financial year in which the application is made.
Are there exclusions in computing the one-year limitation for disposal of application?
Yes, time taken to give an opportunity for rehearing under section 244(2), and the period during which any court’s stay was in effect are excluded.
What happens if the remaining time for disposal is less than 60 days after excluding such periods?
The limitation period shall be extended so that at least 60 days are available, and this extension is deemed valid.
Can a revision order be passed beyond the one-year limit in some cases?
Yes, if the revision is to give effect to any finding or direction of the Appellate Tribunal, High Court, or Supreme Court, the order may be passed at any time.
Is an order declining to interfere considered prejudicial to the assessee?
No, such an order by the Competent Authority is not deemed prejudicial to the assessee.
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