Income Tax Act, 2025
Section 4: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
4. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
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(3) In the case of an application for revision under this section by the assessee, the application must
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:
Provided that the1[Principal Commissioner or Commissioner] may, if he is satisfied that the assessee
was prevented by sufficient cause from making the application within that period, admit an application
made after the expiry of that period.
(4) The 1[Principal Commissioner or Commissioner] shall not revise any order under this section in
the following cases—
(a) where an appeal against the order lies to the 2[Deputy Commissioner (Appeals)]3[or to 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, in the case of an appeal 4[to the Commissioner
(Appeals) or] to the Appellate Tribunal, the assessee has not waived his right of appeal; or
(b) where the order is pending on an appeal before the 2[Deputy Commissioner(Appeals)]; or
(c) where the order has been made the subject of an appeal 4[to the Commissioner (Appeals) or]
to the Appellate Tribunal.
(5) Every application by an assessee for revision under this section shall be accompanied by 5[a fee of
five hundred rupees].
6[(6) On every application by an assessee for revision under this sub-section, made on or after the 1st
day of October, 1998, an order shall be passed within one year from the end of the financial year in which
such application is made by the assessee for revision.
Explanation.—In computing the period of limitation for the purposes of this sub-section, the time
taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any
period during which any proceeding under this section is stayed by an order or injunction of any court
shall be excluded.
(7) Notwithstanding anything contained in sub-section (6), an order in revision under sub-section (6)
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, 7[National Tax Tribunal,] the High Court or the Supreme Court.]
In the case of an application for revision under this section by the assessee, the application must
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:
Provided that the1[Principal Commissioner or Commissioner] may, if he is satisfied that the assessee
was prevented by sufficient cause from making the application within that period, admit an application
made after the expiry of that period.
The 1[Principal Commissioner or Commissioner] shall not revise any order under this section in
the following cases—
where an appeal against the order lies to the 2[Deputy Commissioner
or] to the Appellate Tribunal, the assessee has not waived his right of appeal; or
where the order is pending on an appeal before the 2[Deputy Commissioner
where the order has been made the subject of an appeal 4[to the Commissioner
or]
to the Appellate Tribunal.
Every application by an assessee for revision under this section shall be accompanied by 5[a fee of
five hundred rupees].
6[
On every application by an assessee for revision under this sub-section, made on or after the 1st
day of October, 1998, an order shall be passed within one year from the end of the financial year in which
such application is made by the assessee for revision.
Explanation.—In computing the period of limitation for the purposes of this sub-section, the time
taken in giving an opportunity to the assessee to be re-heard under the proviso to section 129 and any
period during which any proceeding under this section is stayed by an order or injunction of any court
shall be excluded.
Notwithstanding anything contained in 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, 7[National Tax Tribunal,] the High Court or the Supreme Court.]