Section 378
Section 378: revision of other orders
Section 378 is the assessee-friendly counterpart to section 377 - it lets the Competent Authority revise any order (other than one covered by section 377) that is NOT prejudicial to the assessee, either on its own motion or on the assessee's application, subject to time limits, a ₹500 application fee, and restrictions where an appeal route is or was available.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
The revision power
For any order other than one to which section 377 applies, passed by an authority subordinate to it, the Competent Authority may - either on its own motion or on the assessee's application - call for the record of the proceeding, make or cause an inquiry to be made, and pass such order as it thinks fit, so long as that order is not prejudicial to the assessee.
Time limits
The Competent Authority cannot, of its own motion, revise an order made more than one year previously.
An assessee's application for revision must be made within one year from the date the order was communicated, or the date the assessee otherwise came to know of it, whichever is earlier - though the Competent Authority may admit a late application if satisfied there was sufficient cause for the delay.
On every application, an order must be passed within one year from the end of the financial year in which the application was made, though time taken for a fresh hearing under section 244(2) and any court-stay period are excluded from this limit (with the remaining period extended to sixty days if it would otherwise be shorter).
Irrespective of the one-year limit for passing an order, a revision may be passed at any time in consequence of, or to give effect to, a finding or direction in an order of the Appellate Tribunal, High Court or Supreme Court.
When revision under this section is not available
The Competent Authority cannot revise an order under this section where: an appeal against it lies to the Joint Commissioner (Appeals), Commissioner (Appeals) or Appellate Tribunal but has not been filed and the time to appeal has not expired; the assessee has not waived the right of appeal; or the order has already been made the subject of such an appeal.
Fee and definitions
Every application by an assessee for revision under this section must be accompanied by a fee of ₹500.
"Competent Authority" means the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner.
An order by the Competent Authority declining to interfere is NOT deemed to be an order prejudicial to the assessee.
Frequently asked questions
What is the fee for applying for revision under Section 378?
₹500, as set out in Section 378(6).
Can I apply for revision under Section 378 if I could still appeal the order instead?
No - Section 378(5) blocks revision where an appeal against the order still lies (and the appeal period hasn't expired), where the assessee hasn't waived the right of appeal, or where the order has already been made the subject of an appeal.
How long do I have to apply for revision of an order under Section 378?
One year from the date the order was communicated to you, or the date you otherwise came to know of it, whichever is earlier - though a late application can be admitted for sufficient cause.
Related sections
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Get help filing your revision applicationLast updated 9 September 2026