Find
A revision order must be passed within 2 years from the end of the financial year in which the assessment order was passed. Some periods, like a court stay, are excluded.
ITR
Time limit for a Sec 263 revision
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Provisions
Sec 263, Income-tax Act 1961 (now Sec 377, Income-tax Act 2025)
Analysis
Say your assessment order was passed in December 2023, which is FY 2023-24 ending 31 March 2024. The revision order would have to be passed by 31 March 2026. A revision order after that, without a valid exclusion, can be challenged as time-barred. Note the dates in your reply and keep the point alive for appeal.
Close
- Find the date of the assessment order.
- Work out the end of that financial year plus 2 years.
- Check if any exclusion like a court stay applies.
- Raise the time bar in your reply and appeal if the order is late.
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